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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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ANALISIS EFEKTIVITAS PELAKSANAAN BANTUAN TUNAI LANGSUNG (BLT) Maya Widyana Dewi; Retno Puji Rahayu; Harum Melathi; 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.v25i1.12700

Abstract

The implementation of development programs is directed at improving the social welfare of the community so that they can live properly and be able to develop themselves, so that they can carry out their social functions. Poverty is one of the social inequalities that must be overcome when development is carried out. The Direct Cash Transfer (BLT) program is one of the government initiatives aimed at improving people's welfare. The objective to be achieved in this research is to determine the effectiveness of the implementation of the Direct Cash Transfer (BLT). In this study, researchers used descriptive data analysis techniques by collecting data by conducting interviews, observation, documentation and literature. The implementation of BLT distribution in Lumbungkerep village showed less than optimal results, namely in the indicators of targeting accuracy and benefit accuracy. The cause of the lack of targeting accuracy was poor coordination between levels of government regarding BLT recipient data. There were also allegations of nepotism that occurred in the selection process of BLT recipient candidates. Meanwhile, the cause of the non-optimized accuracy of benefits was that the BLT funds were not used in accordance with the purpose of the BLT funds themselves, but to cover other needs besides primary needs.
ANALYZING THE POTENTIAL OF CARBON TAX IMPLEMENTATION IN INDONESIA: A COMPREHENSIVE EXAMINATION FOR MITIGATING AIR POLLUTION Tomy Prasetia
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.v24i2.11454

Abstract

Abstract Air pollution poses a significant threat to public health and the environment, particularly in densely populated urban areas and industrial centers. This paper explores the potential of implementing a carbon tax as a strategy to address both income generation and air pollution control in Indonesia. Drawing upon successful experiences in countries like Sweden, Finland, and Denmark, the study analyzes the potential impact of a carbon tax on carbon dioxide emissions in Indonesia. The research aims to assess the urgency of implementing a carbon tax in Indonesia, given its high carbon emissions and severe air pollution challenges. Based on a comprehensive literature review and analysis, this study explores the potential of a carbon tax in Indonesia as a means to generate revenue and control air pollution, providing valuable insights into the urgency and feasibility of such a policy intervention. The findings suggest that a well-designed carbon tax can serve as an effective tool for Indonesia to simultaneously address its economic and environmental challenges. The paper concludes by highlighting the importance of political will, stakeholder engagement, and careful policy design in implementing a carbon tax in Indonesia. The study's recommendations can inform policymakers and stakeholders in formulating effective strategies to combat air pollution, reduce carbon emissions, and generate sustainable revenue streams. By adopting a carbon tax, Indonesia can take significant steps towards a cleaner, healthier, and more prosperous future.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SISTEM ADMINISTRASI PERPAJAKAN MODERN, TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KPP Pratama Surakarta) Murni Sulistyowati; Nuryati Nuryati
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.v24i2.12489

Abstract

This study aims to provide empirical evidence that variables Knowledge Taxation, Taxpayer Awareness, Modern Tax Administration System, Tax Amnesty And Tax Sanctions have a positive significant effect on Personal Taxpayer Compliance (Case Study on KPP Pratama Surakarta). The population in this study are all individual taxpayers as much 104.192. Sampling in this research use Accidental Sampling 100 respondents. The results of the analysis test show that Tax Knowledge, Taxpayer Awareness, Modern Tax Administration System, Tax Amnesty and Tax Sanction have positive and significant impact on Personal Taxpayer Compliance..The result of R2 test shows the variable of Tax Knowledge Influence, Taxpayer Awareness, Modern Tax Administration System, Tax Amnesty and Tax Sanction able to explain 93,4% to variable of Personal Taxpayer Compliance while others equal to 6,6% explained by other variable outside research model.
Analisis Praktik Penghindaran Pajak Sebelum dan Dimasa Pandemi Pada Perusahaan Sub Sektor Perdagangan Besar Terdaftar Di BEI Tahun 2018-2021 Muh Bahri; Syaikhul Falah; Hesty Theresia Salle
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.v24i2.8764

Abstract

This study aims to analyze tax avoidance before and during the pandemic, this study uses a quantitative approach using secondary data. The sample selection uses purposive sampling with a population of large trading sub-sector companies listed on the IDX in 2018-2021. Tax avoidance is measured by the ETR proxy, and Current ETR. Hypothesis testing using SPSS software by performing different tests. Paired sample t-test for normally distributed data and Wilcoxon test for data that are not normally distributed. In accordance with attribution theory, when a company responds consistently to its decision making in different situations, it is likely that tax avoidance practices tend to be carried out due to internal company factors. The concept of a new public service which views taxpayers as citizens who receive and use tax services and at the same time as the subject of regulations that regulate tax obligations are able to carry out their obligations, the absence of differences in tax avoidance is influenced by the existence of online-based tax facilities that make taxpayers still able to carry out their duties. His tax obligations during the pandemic are also supported by regulations on tax avoidance which are also able to minimize tax avoidance.
MODEL ALTMAN (Z-SCORE) UNTUK MEMPREDIKSI FINANCIAL DISTRESS: PENERAPAN GOOD CORPORATE GOVERNANCE DI INDONESIA Salsabil Faddhila Putri Setiawan; Shinta Permata Sari
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.v24i2.12557

Abstract

The Indonesia Stock Exchange (IDX) recorded that the primary consumer goods sector weakened by 7.43% until August 2021 compared to the consumer and non-primary raw goods sectors. The use of good corporate governance principles can improve company performance both in normal and post-crisis conditions. This study aims to determine the effect of board size, board independence, board of directors, and audit committee on financial distress in consumer non-cyclicals sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely annual reports and audited financial statements. The sampling technique used is a purposive sampling technique with a total sample of 107 data during the 2020-2022 period. The data analysis used in this research is multiple linear regression analysis. The results showed that board size and board of directors affect financial stress. Meanwhile, the independence board and audit committee do not affect financial distress.
PERENCANAAN PAJAK DENGAN MEMANFAATKAN PP NO. 23 TAHUN 2018 (Studi Kasus Pada PT X di Jawa Timur) Zakila Cahya Ronika; Dini Fatihatul Hidayah; Ari Febriansyah; Sultan Maulana Yunus; Ihsan Saifuljihad; Ni Putu Eka Widiastuti
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.v24i2.9520

Abstract

Tax management, especially in companies, has a huge impact. Some taxes have facilities that can be utilized by taxpayers with certain conditions, one of which is PP No. 23/2018. Thus, the purpose of this research is to find out the tax planning scheme in order to utilize the PP No. 23/2018 facility. This research is a literature study study derived from journals and supported by interviews as primary research data with the object of research is a company engaged in trading and goods in East Java. It was found that there was tax evasion in the implementation of tax planning by the company in the form of a scheme that made employee salaries below PKP and fictitious directors' salaries because this affected the company's gross turnover. This is done by the company to take advantage of the facilities from PP No. 23/2018 in the form of 0.5% final income tax. Although this scheme is considered illegal (tax evasion), it is carried out as an effort by the company to provide welfare in the form of not deducting employee salaries due to the fulfillment of tax obligations and to reduce the corporate tax rate.
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Audit (Audit Delay) Susi Astuti
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.v24i2.11665

Abstract

The purpose of this research is to determine the factors that influence audits (audit delay). The subjects in this research are property sector companies listed on the Indonesia Stock Exchange in 208-2021. This research sample used purposive sampling. The research results show that profitability has an effect on audit delay. Meanwhile, company size, company age and audit changes have no effect on audit delay. KAP size is not able to moderate company size, company size, profitability, audit turnover and audit.
Analisis Kinerja Pengelolaan Piutang Negara Tak Tertagih pada Kantor Pelayanan Kekayaan Negara dan Lelang Surakarta Vika Nur Hanifah; Andi Asrihapsari
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.v24i2.11844

Abstract

The Surakarta State Wealth and Auction Service Office (KPKNL) is a vertical agency of the Directorate General of State Wealth (DJKN) which is under and directly responsible to the head of the regional office. The purpose of this study is to determine the management process, performance, as well as constraints and efforts in managing bad state receivables at the Surakarta KPKNL. The method used in this study is a combined method, namely with qualitative descriptive analysis and quantitative descriptive analysis. The data collection technique is carried out by field observation, interviews, related documents, literature studies and data obtained in the form of primary data and secondary data. The results of this study explain that the procedure for managing state receivables is in accordance with applicable regulations. The performance of state management at the Surakarta KPKNL is considered very effective because it shows a value above 100%. There are obstacles faced when managing bad state receivables and efforts made by the KPKNL Surakarta. One of the suggestions from the author in reducing the amount of bad debts is to store files properly and make data backups, so as to expedite the process of managing bad state receivables.
PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN INSTITUTIONAL OWNERSHIP TERHADAP TAX AVOIDANCE Sella Fitriana Fadhilah; Eny Kusumawati 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.v24i2.11743

Abstract

Tax avoidance is one way of legally avoiding taxation by using the benefits of several loopholes in tax regulations in order to avoid paying tax, in other words carrying out transactions whose sole purpose is to avoid paying tax. This research aims to analyze the influence of financial distress, good corporate governance, leverage, and institutional ownership on tax avoidance in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 314 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, managerial ownership, leverage, and institutional ownership effects tax avoidance. Meanwhile, independent commissioners has no effect on tax avoidance.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Anisa Fitri Hidayah; Muhammad Yusuf
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.v24i2.12423

Abstract

Sustainability report kini telah menjadi sorotan dan perhatian serta kebutuhan bagi perusahaan sebagai sarana untuk menginformasikan kinerja ekonomi, sosial, serta lingkungannya kepada seluruh pemangku kepentingan (stakeholder) secara bersamaan. Pemerintah telah membuat regulasi tentang pengungkapan sutainability report yang dituangkan dalam peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017. Penelitian ini bertujuan mendapatkan bukti empiris pengaruh ukuran perusahaan, kepemilikan perusahaan, profitabilitas, dan leverage terhadap pengungkapan sustainability report. Populasi yang digunakan adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2019. Sampel penelitian ini ditentukan dengan metode purposive sampling diperoleh 80 data sampel. Teknik analisis data yang digunakan analisis regresi binary logistik. Hasil pengujian menunjukan ukuran perusahaan, profitabilitas, dan leverage tidak berpengaruh terhadap pengungkapan sustainability report. Sedangkan kepemilikan institusional berpengaruh positif terhadap pengungkapan sustainability report.

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