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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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Determinan Pajak Penghasilan Badan di Indonesia Siti Jubaedah; Ahmad Syifaudin; Ryana Noer Kholiazmi
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.v23i2.4845

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Operating Profit Ratio (OPR), Debt to Equity Ratio (DER) dan Biaya Operasional terhadap Pajak Penghasilan Badan pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Jenis penelitian yang digunakan yaitu penelitian dasar (basic research), data yang digunakan dalam penelitian ini adalah data kuantitatif. Metode pengambilan sampel dalam penelitian ini Nonprobability Sampling dengan teknik pengambilan sampel yang digunakan yaitu Purposive Sampling. Analisis yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik berupa uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi, analisis regresi linier berganda, uji hipotesis (uji t), dan uji koefisien determinasi (R2). Penelitian ini menggunakan bantuan program SPSS Statistik versi 25. Hasil penelitian ini menunjukkan Operating Profit Ratio (OPR), Debt to Equity Ratio (DER) dan Biaya Operasional berpengaruh terhadap Pajak Penghasilan Badan.
Pengaruh Solvabilitas Terhadap Price Book Value (PBV) Clara Yully Diana Ekaristi; Apip Apip
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.v23i2.7141

Abstract

Research on solvency and price book value is intended to determine the level of influence of Solvency on Price Book Value with the control variable liquidity, and profitability. The use of the purposive sampling method research method with certain criteria based on reports in the second, third, and fourth quarters of 2020 for food and beverage companies affected by the covid pandemic. The results of the multiple linear regression analysis show that there is a negative and significant DER effect on Price to Book Value, which projects that the higher the DER disclosure index, the negative and significant effect on the PBV of a company.
Determinan Kepatuhan Wajib Pajak Serta Dampak Moderasi Nasionalisme dan Etika Profesi Akuntan Manajemen Sihar Tambun; Pita Rizki Handayani
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.v23i1.5359

Abstract

Research objectives to prove ethics of the profession management accountant as moderating variable influence over transparency of financial reports and integration of financial reports to taxpayer compliance. This type of research uses a quantitative approach to research. Descriptive quantitative research methods with the presentation of numbers ranging from data collection, data interpretation and exposure to number results. The results showed that financial statements transparency, financial statements integration, and ethics of the management accountant profession, characteristics can be accounted, and nasionalism had a positive and significant effect on taxpayer compliance and financial statements transparency and financial statements integration moderated by the ethics of the management accountant profession had a positive and significant effect on taxpayer compliance. Nationalism attitudes have a positive and significant effect on taxpayer compliance and moderation of national attitudes on the integration of financial statements has no positive effect on taxpayer compliance while the moderation of national attitudes on characteristics can be accounted for positively on taxpayer compliance.
Dampak Kebijakan Stimulus Perekonomian Nasional Pada Pembiayaan BPRS di Masa Pandemi Covid-19 Evi Ekawati; Dinda Fali Rifan; Nur Wahyu Ningsih
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.v23i2.6683

Abstract

The COVID-19 pandemic has had impacts and challenges for the business, including the banking financial services industry. Economic activity tends to decline so that the Financial Services Authority (OJK) issues further policies by relaxing regulations in the banking sector to provide more space for liquidity and banking capital so that financial sector stability is maintained amidst the weak economy as a result of the COVID-19 pandemic. This study aims to analyze the impact of the implementation of the national economic stimulus policy on the performance of murabahah financing of Islamic financial institutions during the Covid-19 pandemic. This study uses a qualitative approach with data collection techniques through interviews and documentation. The results of the study indicate that BPRS X, BPRS Y, and BPRS Z in Lampung Province have been able to implement POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of Covid-19. However, only BPRS Z has not submitted periodic reports on the BPRS website on the implementation of POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of Covid-19. This can be interpreted that the BPRS is able to implement several indicators of the National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of Covid-19.
Insta-Inspiration: The Influence of Celebrities’ Instagram Accounts on The Consumptive Behavior of Youths Steven Christovery; Yenny Purwati
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.v23i2.6840

Abstract

This study aims to discuss the effect of teenagers’ motivation for following celebrities’ Instagram accounts on consumptive behavior and the effect of parasocial interaction as a moderating variable as well as social identity as a mediation variable. The research employs a quantitative approach and the study data were collected through an online survey. The purposive sampling technique was selected for this research with the sample of 120 respondents. Respondents’ criteria for this study include teenagers aged 15-17 who are fans and followers of NCT Dream’s Instagram account. To process the data from the online survey, moderated regression analysis (MRA) and Hayes model 4 were carried out. The results showed that there are significant effects of motivation for following celebrities’ Instagram accounts on teenagers’ social identity and consumptive behavior. Furthermore, MRA demonstrates that parasocial interaction strengthens the moderation effect of teenagers’ motivation for following celebrities’ Instagram accounts on consumptive behavior. In addition, Hayes model 4 shows that social identity mediates the effect of teenagers’ motivation for following celebrities’ Instagram accounts on consumptive behavior.
Mengapa Wajib Pajak Berminat Menggunakan Jasa Konsultan Pajak? Nafisah Novalia; Antin Okfitasari; Rosyid Nur Anggara Putra; Ahmad Pauyan
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.v23i1.4928

Abstract

This study aims to obtain empirical evidence to determine the variables that affect why the taxpayer’s using tax consultants. The independent variables in this study are knowledge, tax consultant perceptions, tax sanctions, taxpayer motivation, and tax incentives. The dependent variable in this study is the interest in using the services of a tax consultant. The data in this study are primary data obtained from a questionnaire sample of 83 individual taxpayers in the Solo Raya area, using the purposive sampling method. The data analysis technique used multiple linear, the data was processed using SPSS 22. The results of the analysis showed that knowledge, perception of tax consultants, tax incentives, and motivation of taxpayers influenced the interest in using tax consultant services. However, tax sanctions do not affect interest in using the services of a tax consultant.
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN DALAM MELAKUKAN PEMBELIAN BERKELANJUTAN Desi Trisnawati
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8627

Abstract

Seiring berkembangnya peradaban, turut menimbulkan permasalahan yang semakin komplek. Salah satu permasalahan yang signifikan dibidang transportasi, tingginya volume kendaraan yang tidak disertai dengan sarana dan prasarana pendukung membuat negara Indonesia mengalami kemacetan dimana-mana. Menurut riset yang telah dilakukan oleh SHOPBACK Pelayanan transportasi online Go-Jek saat ini dinilai 69,4% responden sudah baik, dan bahkan 19,2% responden menilai pelayanan sudah sangat baik. Walaupun sudah dapat dikatakan baik, ternyata beberapa responden masih merasakan keluhan yang sama, yakni 54,3 persen mengeluh atas seringnya driver membatalkan order sepihak karena tujuan yang jauh atau pengguna menggunakan promo potongan harga. Selain hal tersebut, kebersihan helm serta kelengkapan atribut (masker dan jas hujan) juga menjadi keluhan mereka. Dalam penelitian ini menggunakan analisis regresi berganda dalam menganalisa hubungan variable, data diperoleh dengan cara menyebarkan kuesioner kepada setiap pelanggan gojek. Dari hasil pengujian yang dilakukan didapatkan hasil Hasil Analisa secara parsial variable X (E-service, Layanan Personal Driver dan Customer Experience terhadap variable Y (Kepuasan Konsumen) mempunyai pengaruh positif dan signifikan. Dan Hasil Analisa secara parsial variable X (Eservice, Layanan Personal Driver dan Customer Experience terhadap variable Y (Purcase intention) mempunyai pengaruh positif dan signifikan dan pengujian sobel dapat diketahui peran kepuasan konsumen sebagai variable moderasi mempunyai pengaruh yang positif.
Pengaruh Akuntabilitas, Transparansi Sekolah dan Pengelolaan Keuangan Dana Bantuan Operasional Sekolah Terhadap Partisipasi Orang Tua Siswa Suhesti Ningsih; Selvi Puspitasari; Abdul Haris Romdhoni
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.v23i1.2978

Abstract

This study aims to determine the effect of accountability, transparency and financial management of BOS funds on the participation of parents of students in SD Negeri 1 Bendan, Banyudono Regency. The research population was 193 parents of SD Negeri 1 Bendan students. The research sample was selected using stratified random sampling method and then obtained a sample of 103 people. The research method is explanatory quantitative, namely research that will explain the relationship between variables that affect the researcher's hypothesis. The data collection method used a linkert scale questionnaire. The results showed that accountability, transparency and management of BOS funds had an effect on parental participation, this was evidenced by the F test which had a significance value of 0.000 0.05. The coefficient of determination of 0.738 means that accountability, transparency, and financial management of BOS funds have an influence of 73.80% on the participation of parents of students. While the remaining 26.20% is influenced by other variables not examined in this study.
Studi Literatur Komitmen Akuntan Terhadap Profesinya Manatap Berliana Lumban Gaol; Adanan Silaban
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.v23i2.7298

Abstract

The accounting profession is a profession that provides services to protect the public interest. Therefore, every accountant must have the responsibility to maintain and respect his profession. The accountant's commitment to his profession is a form of individual loyalty to his profession and relates performance to his performance. This article aims to describe and theoretically develop the accountant's commitment to his profession. To achieve this goal, a review of previous research was carried out in the accounting profession and other professions. Based on the literature review, it shows empirical evidence of the existence of multi-dimensional professional commitment in various professions, and finds that each dimension relates differently to affect and behavior. However, most of the research on the commitment of accountants to their profession is still unidimensional. Opportunities for future research, namely the relationship between the dimensions of the commitment of accountants to their profession with the antecedents and their consequences are stated.
Pengaruh Sistem Pengendalian Internal dan Kompetensi Terhadap Fraud Febri Putri Astuti; Aris Eddy Sarwono
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9455

Abstract

This study aims to determine the effect of the internal control system and competence on fraud. The research population is the employees of the Hospital. The type of data used is Primary data. The research sample was selected through purposive sampling. Internal control systems and competencies according to research have a significant impact on fraud.

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