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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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DETEKSI KECURANGAN LAPORAN KEUANGAN MODEL FRAUD HEXAGON (STUDI KASUS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2020-2022) Lanang Surya Ramadhan; Kurnia Rina Ariani
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.v25i1.14284

Abstract

Financial reports are a benchmark for the financial condition of a company. So, even a small amount of fraud in financial reports has quite a big impact on the reliability of the financial reports. Fraud problems occur due to opportunities, gaps, and weak supervision in a company. Fraud in financial reports by examining it in more depth. of the factors that influence fraud, Vausinas calls his model the Hexagon Fraud or abbreviated as SCCORE (Stimulus, Collusion, Competency, Opportunity, Rationalization, and Ego). Fraud hexagon theory is a development of the previous fraud theory introduced in Vousinas (2019) by adding a new component, namely collusion. This research uses 10 variables. The dependent variable in this research is financial statement fraud, while the independent variables are external pressure, financial stability, financial targets, nature of the industry, monitoring ineffectiveness, change of auditor, change of directors, number of CEO photos, and cooperation with the government. This research was conducted using secondary data obtained from the financial reports of basic industrial and chemical companies listed on the Indonesia Stock Exchange from 2020 to 2022. This data was obtained by accessing the official website of the Indonesian Stock Exchange (BEI), namely www.idx.co.id and the official website of each company. The test results show that external pressure, financial stability and the nature of the industry are accepted. Meanwhile, other variables are rejected
PERSEPSI PENERAPAN UU HPP DAN TAX COMPLIANCE: PERAN MEDIASI KEPERCAYAAN KEPADA PEMERINTAH Budi Riyanti; Anita Riana
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.v25i1.13323

Abstract

Indonesia has a tax ratio of around 10%, this is less than optimal in ensuring the availability of money for sustainable development. To increase tax compliance, various efforts have been made by the government, including issuing a tax harmonization law which is a form of tax reform and promotes the principle of tax justice, However, amidst the government's hard efforts to increase tax compliance, a number of unscrupulous employees of the Directorate General of Taxes actually harmed the government's efforts by a number of corruption cases emerging. The purpose of this study is to analyze the influence of perceptions of the implementation of UU HPP on tax compliance, how the perception of implementing UU HPP influences trust in the government, how government trust influences tax compliance and to analyze how trust in the government mediates the relationship between perceptions of implementation. UU HPP on tax compliance. The population and sample for this study are MSME Taxpayers in the city of Salatiga. The research sample was calculated using the lemeshow formula with a margin of error of 10%, so the minimum sample size is 99.38 so it is rounded up to 100 respondents. The analysis technique for this research uses the Smart Partial Least Square (PLS) 3.0 tool. The results of the study show that perceptions of UU HPP implementation are positively correlated with tax compliance, perceptions of UU HPP implementation are positively correlated with trust in the government, trust in the government is positively correlated with tax compliance, and trust in the government can mediate the relationship between perceptions of UU HPP implementation and tax compliance.
Analisis Determinasi Konservatisme Akuntansi Perusahaan Pertambangan Terdaftar Bursa Efek Indonesia Tahun 2017 – 2021 Eko Triyanto; Arif Nugroho Rachman; Firman Fauzi Ibrahim
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.v23i2.7609

Abstract

This research was aimed to examine the factors influence accounting conservatism by observing : (1) the influence of leverage on accounting conservatism (DAR), (2) the influence of financial distress on accounting conservatism (Almat Z-Score), (3) the influence of managerial ownership on accounting conservatism (Managerial Share), (4) the influence of institutional ownership on accounting conservatism (Institutional Share), (5) the influence of firm size on accounting conservatism (Ln Total Asset). Accounting conservatism as measured by Givoly and Hayn’s formula, is negative accrual measure . The population used in this study are mining companies listed on the Indonesia Stock Exchange period of 2017 – 2021. The Sample used in this study was collected using a purposive sampling method. The data used Is financial statement of 21 companies that resulting 105 object research. This study used multiple regression for data analysis. The results of this study are as follows : (1) the leverage has a positive significant influence to accounting conservatism, (2) the financial distres has negative significant influence to accounting conservatism, (3) the Managerial Ownership has a negative significant influence to accounting conservatism, (4) the institutional ownership has not influence to accounting conservatism, (5) the firm size has not influence to accounting conservatism. Keywords : Accounting conservatism, Firm size, Leverage, Managerial ownership, Financial distress, Institutional ownership
ANALISIS KESUKSESAN IMPLEMENTASI “SAKTI” DI LINGKUNGAN KORWIL PENGADILAN TINGGI BANGKA BELTUNG MENGGUNAKAN DELONE AND MCLEAN MODEL Dina Septiani; Wenni Anggita; Muhammad Qomaruddin Ridwan
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.v25i1.13566

Abstract

This research aims to measure the success of SAKTI implementation in twelve work units within the Regional Coordination Committee of the Bangka Belitung High Court using the DeLone and McLean information system success model. By using a saturated sampling technique, this research used the population, namely all SAKTI users in the Regional Coordination Committee of the Bangka Belitung High Court, as the sample. The method used is quantitative through a survey approach. The research results show that system quality and service quality have a positive effect on user satisfaction. Likewise, user satisfaction has a positive effect on net benefits. Meanwhile, information quality does not have a significant effect on user satisfaction
Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Struktur Modal pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Siti Hajar Yanti; Mursidah Nurfadillah; Fenty Fauziah
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.v25i1.12671

Abstract

This research was conducted with the aim of determining the effect of Profitability and Sales Growth on Capital Structure in Mining Companies listed on the Indonesia Stock Exchange. This research covers 41 mining companies listed on the Indonesian stock exchange and which have published consecutive annual financial reports from 2020 to 2022. This research uses non-probability sampling techniques. This research uses quantitative methods and research data is analyses using hypothetical statistical techniques with the help of the SPSS 27 for Windows program. The F test results show that profitability and sales growth simultaneously influence capital structure with an R2 value of 26%. The t test results show that the profitability variable affects capital structure, while the sales growth variable does not have a partially significant effect on capital structure.
PENGARUH FAKTOR FUNDAMENTAL DAN TEKNIKAL TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ikromah Ikromah; Muhammad Yusuf
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.v25i1.14758

Abstract

This study aimed to obtain empirical evidence about the influence of fundamental factor and technical factor on stock returns. The population in this study is companies list in Indonesia Stock Exchange 2015-2017. The study sample was determined by purposive sampling method so that obtained as 192 samples. The data analysis technique used is multiple linier regression. The results of this study showed that the profitability, cash flow operating activities, dan risk (beta) have positive significance effect on stock returns, whereas exchange rate and interest rate have negative significance effect on stock returns. Meanwhile, leverage and Economic Value Added (EVA) haven’t significance effect on stock returns. Keywords : stock returns, profitability, cash flow operating activities, exchange rate, beta
Pengaruh Konservatisme Akuntansi, Capital Intensity, Leverage, Dan Profitabilitas Terhadap Tax Avoidance” (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Muhammad Rizki Saputra; Lintang Kurniawati
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.v25i1.14398

Abstract

Tax avoidance merupakan suatu bentuk penghindaran pajak yang legal dan tidak melanggar peraturan perpajakan, dengan memanfaatkan kelemahan-kelemahan yang terdapat dalam peraturan perundang-undangan yang tujuan untuk meminimalisir pembayaran beban pajak perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh konservatisme akuntansi, capital intensity, leverage, dan profitabilitas terhadap tax avoidance pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang mana diperoleh 24 perusahaan. Dari sampel tersebut diperoleh data pengamatan selama tiga tahun adalah 72. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa hasil penelitian menunjukkan bahwa konservatisme akuntansi, capital intensity, dan leverage tidak berpengaruh terhadap tax avoidance, sedangkan profitabilitas berpengaruh terhadap tax avoidance.
PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) TERHADAP RETURN SAHAM Sevilla Elfa Huwaida; Amalia Ilmiani
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.v25i1.14298

Abstract

Stock return is the percentage of profits obtained from investments that have been made, which is often an attractive factor for investors to invest their capital in the stock market. This is a basic framework that writers can use to illustrate the concept. shares are the rate of return on the investment that has been made. Stock returns can attract investors to invest their funds in the capital market. This research aims to determine the effect of financial performance as proxied by liquidity and profitability, capital structure and CEO turnover on stock returns in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample for this research was 84 data with a sampling method, namely purposive sampling. The analysis technique used is PLS-SEM using WarpPLS 7.0 software. The results of this research show that (1) Liquidity (CR) has no effect on stock returns, (2) Profitability (ROE) has a significant positive effect on stock returns, (3) Capital structure (WCTO) has a significant negative effect on stock returns, (4) CEO change has no effect on stock returns.
ANALISIS PERENCANAAN LABA DENGAN PENERAPAN TITIK IMPAS PADA PERUMDA AIR WAIR PU’AN KABUPATEN SIKKA Elisabeth Yessi Da Rato; Yosefina Andia Dekrita; Kristiana Reinildis Aek
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14839

Abstract

The background of this research is the low income of Wair Pu'an Regional Water Supply, Sikka Regency for five years, starting from 2018 to 2022. This study aimed to determine profit planning with the BEP approach at Wair Pu'an Regional Water Supply, Sikka Regency. The data sources in this study were primary data in the form of direct interviews with Wair Pu'an Regional Water Supply, Sikka Regency, secondary data in the form of Balance Sheet and Income Statement and employee salary data at Wair Pu'an Regional Water Supply, Sikka Regency. The data was analyzed using BEP analysis. The results of the BEP calculation showed that to break even the company had to make a profit in 2018 of IDR 28,527,998.221, in 2019 of IDR 39,285,460,544.37, in 2020 of IDR 42,097,758.69, in 2021 of IDR 45,177,242,941.55, in 2022 of IDR 41,120,058,831.337. This was inversely proportional to what was experienced by Wair Pu'an Regional Water Supply, Sikka Regency, which always got revenue below the BEP. From the results of the analysis it was known that Wair Pu'an Regional Water Supply, Sikka Regency had not been able to reach the BEP, which directly indicated that the company was experiencing a loss or deficit.
ANALISIS SENGKETA TRANSFER PRICING ATAS PEMBAYARAN ROYALTI KEPADA PIHAK AFILIASI TERKAIT PEMANFAATAN KNOW HOW Ainun Uswatul Khasanah; Jasman Jasman
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.v25i1.13082

Abstract

This research discusses transfer pricing policies regarding differences in views between Tax Authorities and Taxpayers on royalty payments made to affiliates in connection with the utilization of Intangible Property in the production process at manufacturing companies through a case study of Decision Number PUT-010351.15/2018/PP/M.XIIB Year 2020. This study uses a qualitative approach with a descriptive design. The results of this research indicate that affiliate transactions in the form of royalty payments cannot be automatically considered as part of transfer pricing practices (profit shifting). Royalty payments to affiliates are considered reasonable or permissible if they have met the arm’s lenght principles. However, if the royalty payment transactions do not reflect the arm’s lenght principles and the utilization of intangible property cannot be proven, then payments to affiliates may be considered as tax avoidance practices. The key point in assessing whether there is tax avoidance practice is the need for preliminary testing and transfer pricing examination analysis regarding the utilization of intangible property in accordance with the prevailing tax regulations in Indonesia.

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