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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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THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2018 – 2022 Ambita Adyanning Putri; Sri Laksmi Pardanawati; Hadi Samanto
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.v24i2.10215

Abstract

This study aims to determine the influence between the board of directors, board of commissioners, and audit committee on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. The analysis method used is multiple linear regression. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. To determine the sample used purposive sampling method. 42 manufacturing companies were obtained which will be used as samples in this study. The results of hypothesis testing in this study, show that the size of the board of directors and audit committee has a significant effect on the financial performance of manufacturing companies. The results of this study also show that the board of commissioners does not have a significant effect on the company's performance.
PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN Nur Rohman; Siti Alliyah
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.v24i2.12265

Abstract

The objective of tax aggressiveness is to minimise the tax liability of a business, whether through lawful or unlawful methods. The study's overarching goal is to identify, for the years 2017–2021, any relationship between mining companies' tax aggression, capital intensity, profitability, and liquidity. In this study, tax aggressiveness is the dependent variable, whereas liquidity, profitability, and capital intensity are the independent variables. It consists of all mining companies that were listed on the BEI between 2017 and 2021. The data collection methodology for this study combined the documentation method with the purposive sampling method to obtain samples that fit the research criteria. The research cohort included 13 different businesses and a grand total of 65 observations. This research made use of SPSS-based multiple linear regression analysis to examine the collected data. Preliminary testing of the SPSS application was conducted using classical assumptions to collect data that demonstrated the best linear unbias estimate (BLUE). A favourable correlation between Capital Intensity and tax aggression seems to exist, according to the results of this study. It is clear that tax aggression is significantly impacted negatively by profitability. Liquidity and tax aggression are positively correlated, however weakly.
Analisis Efektivitas Dan Efisiensi Realisasi Anggaran Belanja Pada Dinas Pendidikan Kota Surakarta Tahun 2019-2022 Anita Nurhidayah; Nadia Putri Bremara; Maya Widyana Dewi
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.v24i2.12179

Abstract

This research was conducted with the aim of analyzing the budget reports at the Surakarta City Education Office to see whether they have reached the level of effectiveness and efficiency. This research was conducted at the Surakarta City Education Office with data samples taken starting in 2019-2022. This type of research is qualitative research. The data used are primary data and secondary data. Data collection methods use library research and documentation. The data analysis method uses efficiency level calculations and effectiveness level calculations. The research results obtained in this study are based on the level of effectiveness, namely that the 2019, 2021 and 2022 budgets were quite effective, while the 2020 budget was not effective. Based on the level of efficiency obtained in 2019 and 2020, the budget used was very efficient, while in 2021 and 2022 the budget used was quite efficient.
ANALISIS EFEKTIVITAS KAMPANYE PEMASARAN STORYTELLING PADA PLATFORM AZARINE COSMETIC UNTUK MENINGKATKAN BRAND IMAGE DAN BRAND TRUST SEBAGAI MEDIASI TERHADAP NIAT PEMBELIAN KONSUMEN Ruruh Ayu Utami; Kussudyarsana Kussudyarsana
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.v24i2.12524

Abstract

This research combines concepts related to marketing, communication, and consumer psychology to test hypotheses about the effectiveness of storytelling marketing campaigns on social media platforms focused on the Azarine brand, which is a local brand in Indonesia with a variety of products that have been recognized by the public. The research design used in this study is included in the type of quantitative research. This research uses the Partial Least Square (PLS) method. The results of the effectiveness of the storytelling marketing campaign on the Azarine cosmetics platform to improve brand image and brand trust as mediation on consumer purchase intentions, it is found the storytelling marketing campaign has a positive and significant effect on consumer purchase intentions, the first hypothesis is supported, the storytelling marketing campaign has a positive and significant effect on brand image, so the second hypothesis is supported, the storytelling marketing campaign has a positive and significant effect on brand trust, so the third hypothesis is supported, Brand trust has no positive and significant effect on consumer purchase intentions, so the fourth hypothesis is rejected and the last brand image has a positive and significant effect on consumer purchase intentions, so the fifth hypothesis is supported. Keywords : Marketing, Storytelling, Brand Image, Brand Image, Consumer
ANALISIS BIBLIOMETRIK ATAS PENELITIAN BELANJA PERPAJAKAN MENGGUNAKAN APLIKKASI VOSVIEWER Diperhatikan Halawa; Fitriana Fitriana; Rachmat Agus Santoso
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.v24i2.11557

Abstract

Tax spending leads to reduced tax revenue from certain taxpayers. It has been a lot to do the study of this field. The purpose of this study is to analyze the classification of tax expenditure research articles, identify topic trends in tax expenditure research, and analyze opportunities for tax spending research topics in the future. The research method used a five-step method of bibliometric analysis and data analysis was used vosviewer application. Article searches were used through data from Scopus with the keyword "tax expenditure" in the title section of the Scopus database published from 1977 – 2022 (a period of 45 years) and obtained 74 articles. The results of the first VOSviewer analysis, network visualization, show that the tax expenditure research article can be classified into four clusters. The first cluster consists of 6 keywords, the second cluster consists of 10 keywords, the third cluster consists of 9 keywords, and cluster four consists of 10 keywords. The results of VOSviewer's second analysis, overlay visualization, show that the trends in research topics are economics, tax expenditure, econ, and management. The results of the third VOSviewer analysis, density visualization, show that there are still many rarely studied so that it becomes an opportunity for research topics in the future. Keywords: tax spending, bibliometric analysis, Publish or Perish, VOSviewer, Scopus
PENGARUH KONFLIK KERJA, KELELAHAN KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PT USAHA KARYA CILACAP Sandra Dewi; Akhmad Darmawan; Tri Septin Muji R.; Totok Haryanto
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.v24i2.12417

Abstract

The aim of this research is to determine the effect of work conflict, work fatigue and workload on employee performance. This type of research is quantitative survey research. The population of this study was 120 employees and the sample size was 107. The sampling technique used was nonprobability sampling with a sample method, namely purposive sampling. The analysis test used multiple regression using SPSS version 20 for Windows software. The research results show that work conflict has a negative and significant effect on employee performance. Work fatigue has a negative and insignificant effect on employee performance. Workload has a negative and significant effect on employee performance
Implementasi PMK Nomor 66 Tahun 2023, Core Tax Administration System, dan Pemberian Fasilitas PPh 21 Ditanggung Pemberi Kerja Badan Fahmi Setiadi; Asaprima Putra Karunia; Juliati Juliati; Titik Setyaningsih; Sri Suranta
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.v25i1.11335

Abstract

The implementation of PMK Number 66 in the year 2023 and the Core Tax Administration System are tax reformations to avoid tax avoidance behavior. This tax reform changed the way of a company for giving the income tax PPh 21 compensation to the employee. After the implementation of this PMK, the company can’t use the net method for giving the income tax PPh 21 compensation. This research shows that the implementation of a gross-up method for giving the income tax PPh 21 compensation that is suitable by the implementation of the PMK Number 66 in the year 2023 gives a lower expense for the company than the net method, especially for the company that the majority of employee income tax tariff at 5% and 15% level. The gross-up method also gives a lower tax risk for the employee and company, especially for facing the implementation of the Core Tax Administration System
PENGARUH PERTUMBUHAN PENJUALAN, UMUR PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Sub Sektor Food and Beverage Yang Terdaftar DiBursa Efek Indonesia Tahun 2018-2022) Yuli Andriyani; Syamsul Mu’arif
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.v24i2.12481

Abstract

Tax avoidance cases often occur in Indonesia, especially in manufacturing companies. Many variables influence tax avoidance, but in this research the focus will be on sales growth, company age and institutional ownership of a company. This research aims to examine the influence of sales growth, company age and institutional ownership on tax avoidance (Empirical Study of Non-Cyclical Consumer Sector Manufacturing Companies in the Food and Beverage Sub Sector Listed on the Indonesian Stock Exchange 2018-2022). The method used in this research is purposive sampling. The test results show that simultaneously sales growth, company age and institutional ownership influence tax avoidance. Partial test results show that sales growth has an effect on tax avoidance. Company age partially influences tax avoidance, while institutional ownership partially has no influence on tax avoidance.
Faktor-faktor yang Mempengaruhi Minat Penggunaan Ulang Maxim Desy Amalia Candrakusuma; Mutty Claudia Dewinda
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.v24i2.12159

Abstract

The use of transportation services in leading urban areas, such as Surakarta, which excel in tourism, education, economy, and trade, is increasing rapidly. Transportation service companies are taking the opportunity to improve technology by creating online transportation. Cities that have a high need for online transportation services mean that every company must increase interest in reusing online transportation so that the online transportation service company can compete with its competitors, including the online transportation service company Maxim. This study aims to determine the factors that influence interest in reusing Maxim transportation. The sample for this research was 105 students at the University of Surakarta. This study used multiple linear regression analysis. The data collection method was done through a questionnaire with purposive sampling technique. The research findings show that price and service quality have a positively and significantly on the interest in reusing Maxime transportation. Discount have a negative and significant effect on interest in reusing Maxime transportation. Meanwhile, promotion have no effect on interest in reusing Maxime transportation. Keywords: Perceptions of Price, Discounts, Promotions, Service Quality, and Intention to Reuse
Pengaruh Locus of Control, Motivasi finansial Dan Faktor Psikologis Terhadap Akuntabilitas Kinerja Safirah Abas; Veithzal Rivai Zainal; Azis Hakim
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.v24i2.11653

Abstract

This research explores the factors influencing performance accountability among village fund supervisory officials in the Tulung Sub-District, Klaten Regency. These factors include locus of control (internal and external), financial motivation, and psychological factors such as motivation, commitment, and attitudes towards their job and responsibilities. The research employed multiple linear regression analysis based on the results of 48 distributed questionnaires. The data in this study underwent data quality and classical assumption tests, confirming the suitability of the data for primary analysis in this research. The findings of this research reveal that a strong locus of control, whether internal or external, encourages supervisory officials to take responsibility and perform their duties effectively, contributing to improved accountability. High financial motivation also motivates them to deliver high-quality work, enhancing accountability. Additionally, psychological factors such as high motivation and commitment play a significant role in increasing performance accountability. These findings offer valuable insights into understanding and enhancing accountability in the context of village fund supervision. The research suggests the importance of encouraging individuals in the village fund supervisory apparatus to develop a positive locus of control. Furthermore, providing relevant and sustainable financial incentives can motivate village fund supervisory officials to perform their duties more effectively.

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