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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 PENGALAMAN, KOMPETENSI, DAN ORIENTASI PELANGGAN TERHADAP KUALITAS INTERAKSI TENAGA PENJUAL SERTA KINERJA PENJUALAN (Studi pada Tenaga Penjual PT. Penerbit Erlangga Cabang Semarang) Ahmad Mudrik
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.v23i2.6789

Abstract

The author focused on examines how to build quality of salesperson interaction and sales performance. The model is tested by Structural Equation Modelling Analysis on AMOS version 24 programs. Population of this thesis are Salespersons at PT Penerbit Erlangga Cabang Semarang with 113 respondents (all population). All hypotheses tested in this study are supported because their Critical Ratio tests show significant results with p< 0,05. Result of this research proved that salesperson experience has a positive impact on quality of salesperson interaction (CR=3.205), salesperson competency is positively related to quality of salesperson interaction (CR=4.274), customer orientation is positively related to quality of salesperson interaction (CR=2.679) and quality of salesperson interaction is positively related to sales performance (CR=7.833). Strategy result can take from this thesis showed at managerial implications that suggest using some strategies to enhance competency and quality of salesperson interaction in order to achieve sales performance. This thesis also recommends us to enhance each research variable and evaluate them to achieve sales performance. Keywords : Sales Performance, Salesperson Experience, Salesperson Competency, Customer Orientation, Quality of Salesperson Interaction.
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Infrastruktur Yang Terdaftar di BEI Pada Tahun 2017-2021) Faizzatul Khasanah; Suprihati Suprihati; Hadi Samanto
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.v23i2.6256

Abstract

This study aims to determine the effect of Deferred Tax Assets, Deferred Tax Expense, and Tax Planning on Earnings Management (Case Study on Infrastructure Sector Manufacturing Companies Listed on the IDX in 2017-2021). The type of research used is quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population used is 14 companies. The sampling technique used was purposive sampling method where the number of observations in this study obtained 70 samples from 14 companies multiplied by 5 periods in this study. Data analysis used was descriptive statistical test method, classic assumption test with hypothesis using Multiple Linear Regression Analysis, F test (simultaneous test), t test (partial test), and R^2 test (coefficient of determination) and assisted by SPSS software version 23 . From the results of the tests that have been carried out, it shows that the variables of Deferred Tax Assets, Deferred Tax Expense, and Tax Planning have a significant effect on Earnings Management. Keywords: Deferred tax assets, Deferred tax expense, and Tax planning.
Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan? Tenripada Tenripada; Arung Gihna Mayapada; Muhammad Afdhal; Andi Ainil Mufidah Tanra; Husnul Hatimah; Muhammad Ilham Pakawaru; Indra Basir; Septian Septian
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.v23i1.5495

Abstract

This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.
Performance of Auditors During the Years of the Pandemic and Contributing Factors Budiandru Budiandru
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.v23i2.5865

Abstract

The current COVID-19 pandemic is causing the global economy to experience disruption, increasing the risk of material misrepresentation. Therefore, in providing income regarding the fairness of the audited financial statements, an auditor must have experience, professional ethics, and professionalism to achieve good auditor performance. This study aims to determine auditor experience, professional ethics, and auditor professionalism on auditor performance. The research method uses multiple linear regression with primary data and data collection using a questionnaire distributed to auditors in Jakarta, Bogor, Depok, Tangerang, and Bekasi who feel the impact of the COVID-19 pandemic with a total sample of 201 respondents. The results showed that the experience of auditors and professional auditors had a significant effect on auditor performance, while professional ethics did not affect. According to what has been determined not to act according to personal wishes, an auditor must apply professional ethics. Auditors must also improve their professionalism to get good performance even during a pandemic.
FAKTOR-FAKTOR PENYEBAB FINANCIAL DISTRESS DIUKUR MENGGUNAKAN METODE ARTIFICIAL NEURAL NETWORK PADA PERBANKAN SYARIAH DIINDONESIA Eka Sri Wahyuni
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.v23i1.6009

Abstract

This study aims to determine the factors that affect financial distress measured using the artificial neural network method in Islamic banking in Indonesia, where this study is a quantitative study that uses a data processing tool, namely SPSS version 20. The results of this study show that what affects financial distress when measured using the artficial neural network method is only operating income operating costs (BOPO) which have a significant positive influence while for other facto-factors such as Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) does not have a significant positive influence, after being tested together the three factors that affect financial distress can produce a positive and significant influence.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN USAHA MIKRO KECIL MENEGAH (UMKM) SEKTOR PRODUKSI SELAMA MASA PANDEMI COVID-19 di KABUPATEN PONOROGO Ika Farida Ulfah; Ardyan Firdausi Mustoffa; Wijianto Wijianto
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.v23i2.7092

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh Praktek manajemen keuangan, Inovasi Produk, dan Inovasi Pemasaran Terhadap Kinerja Keuangan Usaha Kecil Mikro Menengah Sektor Produksi Selama Masa Pandemi COVID-19 Di Kabupaten Ponorogo. Sampel pada penelitian ini adalah UMKM Sektor Produksi di Kabupaten Ponorogo. Proses pengumpulan data diperoleh dengan cara menyebarkan kuisioner kepada pelaku UMKM sector produksi yang tercatat pada Dinas PERDAGKUM kabupaten Ponorogo pada tahun 2021 secara random untuk seluruh wilayah di Kabupaten Ponorogo. Jenis penelitian ini adalah penelitian kuantitatif dengan populasi pada penelitian ini adalah UMKM sektor produksi yang tercatat pada Dinas PERDAGKUM Kabupaten Ponorogo. Hasil dari penelitian ini membuktikan bahwa praktek manajemen keuangan, Inovasi produk, dan inovasi pemasaran memiliki pengaruh yang signifikan terhadap kinerja keuangan dengan menggunakan perhitungan SPSS ditemukan hasil nilainya sebesar 0,01 berarti nilainya cukup signifikan dibawah batas yang ditentukan sebesar 0,05.
Analisis Pengungkapan Upah Pada Perusahaan Tambang Di Indonesia Timur Berbasis Sustainability Annual Report Yasmi Nurdin; Muhammad Cahyadi
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.v23i1.5642

Abstract

Periode 2016 hingga tahun ini (2022) penentuan upah, dilandaskan pada Peraturan Pemerintah Nomor 78 Tahun 2015. Peraturan tersebut menyebutkan bahwa penentuan upah didasarkan pada komponen laju pertumbuhan ekonomi dan produktivitas dalam satu periode. Undang-Undang Cipta Kerja Nomor 11 Tahun 2020 juga mengadopsi hal tersebut dalam penentuan upahnya. Penentuan upah tersebut menjadi catatan penting bagi para buruh/pekerja yang tergabung dalam serikat pekerja. Penentuan upah hingga kini masih menimbulkan pro dan kontra baik dari kalangan pekerja dan pengusaha.(Wahyudi, 2021) Aspek dalam pembangunan ekonomi selain sumber daya manusia adalah sumber daya alam. Sebagai negara yang memiliki potensi sumber daya alam yang melimpah, Indonesia menjadi lahan subur bagi industri pertambangan. Salah satunya dengan 39% hasil pertambangan emas, nomor dua di bawah negara Tiongkok (UGM, 2019) . Berdasarkan data Badan Pusat Statistik (BPS), profesi dengan upah tertinggi adalah ahli teknik pertambangan. Seperti yang diketahui bekerja di industri tambang memiliki resiko tinggi; seperti keselematan kerja, beban kerja yang berat, ditambah lokasi eksplorasinya jauh dari tempat tinggal sehingga bukan tidak mungkin jika perusahaan memberikan gaji yang cukup tinggi. Kendati demikian, pekerja tambang mendapatkan fasilitas seperti tempat tinggal, kendaraan, konsumsi, tempat ibadah, sarana olahraga dan yang lainnya. Perusahaan tambang di Indonesia menjadi salah satu sektor terpenting dikarenakan menunjang berbagai faktor dalam kehidupan negara. Perusahaan tambang memproduksi sumber daya alam maupun kandungan mineral seperti pengelolaan bahan bakar, mineral logam dan bebatuan. Aktivitas perusahaan tambang meliputi penyelidikan, penelitian, pengelolaan, eksplorasi, studi, pemurnian, pengangkutan dan penjualan. Aktivitas-aktivitas tersebut mengelola sumber daya alam yang dilakukan oleh industri pertambangan. Indonesia memiliki ratusan perusahaan tambang di Indonesia yang telah berkontribusi untuk pembangunan negara. Perusahaan tambang tersebut tersebar di seluruh wilayah Indonesia. Khususnya di wilayah Indonesia Timur terdapat beberapa perusahaan tambang terbesar yang telah diakui di dunia seperti PT Vale dan PT Freeport. Penentuan upah menjadi permasalahan antara pekerja dan perusahaan dalam pelaksanaan hubungan kerja. Upah adalah balas jasa yang diberikan oleh perusahaan kepada pekerja tidak tetap yang nilainya telah disepakati sebelumnya oleh pihak perusahaan dan pihak pekerja (Kadarisman, 2012). Masing-masing pihak memiliki kepentingan tekait dengan adanya kebijakan penentuan upah. Dengan adanya perbedaan tersebut, diperlukan intervensi dari negara sebagai pihak yang berwenang untuk mengatasi ketimpangan tersebut. Selain itu, perusahaan seharusnya memiliki sustainability annual report karena laporan tersebut sebagai bentuk pertanggungjawaban perusahaan kepada masyarakat luas. Sehingga, suatu perusahaan transparansi terkait permasalahan, dampak yang dihasilkan dari segi ekonomi, lingkungan sosial serta risiko yang dihadapi kepada publik. Dalam laporan tersebut juga menunjukkan kebijakan terkait penentuan upah yang digunakan oleh perusahaan. Berdasarkan latar belakang di atas maka dapat dirumuskan masalah penelitian yaitu bagaimana perusahaan tambang di Indonesia Timur dalam mengungkap penentuan upahnya. Tujuan khusus penelitian adalah memberikan gambaran bagaimana perusahaan tambang mengungkapkan penentuan upah khususnya di wilayah Indonesia Timur melalui sustainability annual report.
Dampak Implementasi International Financial Reporting Standards (IFRS) di Indonesia: Konvergensi Manajemen Laba dan Penghindaran Pajak Franchika Kirana Bella; Vinisa Jaya Tri Wahyu Ghuna Khojanah; Aldisya Rachmadina; Desra Silvia; Ardyan Firdausi Mustoffa
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.v23i2.7115

Abstract

Financial statements information is an important aspect for users of financial statements. Investors want financial reports that are transparent and comparable to companies globally. The implementation of IFRS is an appropriate solution in determining the use of accounting standards globally, so it is hoped that the application of IFRS will have a good influence on the company. The purpose of this study is to examine the impact of the implementation of International Financial Reporting Standards (IFRS) in Indonesia. The methods used in this study are qualitative with a scoping review approach. The data used in this study is secondary data in the form of articles certified by the Science and Technology Index (SINTA) for the period 2018-2022. The results of this study conclude that most articles examining the impact of IFRS implementation on earnings management show that the implementation of IFRS will impact earnings management practices. Similar to tax avoidance, several related articles show that the adoption of IFRS has implications for tax avoidance.
PEMUNGUTAN PAJAK PADA INVESTASI KRIPTO (TAX COLLECTION ON CRYPTO INVESTMENT) Siti Ayu Rahayu
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.v24i1.8905

Abstract

This study aims to analyze the implementation of crypto investment transactions that apply in Indonesia and the tax collection system for these crypto investments. This article uses normative legal research methods or doctrinal research. The sources of legal materials used are primary legal materials and secondary legal materials. The procedure for collecting legal materials in this article is by studying documents or library materials. Analysis of legal material sources is carried out descriptively by using a statutory approach and a conceptual approach. The results of the study concluded that in Indonesia, cryptocurrency is still not a legal means of payment. However, BAPPEBTI considers cryptocurrencies as valuable assets as investment assets. Crypto investment tax collection refers to the provisions contained in the Minister of Finance Regulation Number 68/PMK.03/2022 concerning Value Added Tax and Income Tax on Crypto Asset Trading Transactions.
PENGARUH REKENING DORMANT DAN DIGITAL MARKETING TERHADAP MINAT MENABUNG KEMBALI DENGAN MEDIASI KEPERCAYAAN NASABAH (Studi Pada Nasabah PT. Bank Negara Indonesia (Persero) Tbk, Cabang Pati) Suluh Wisnu Hapsoro; I Made Sukresna
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.v23i2.6561

Abstract

The increasingly fierce business competition, especially in the banking world today, makes banks continue to develop and create innovative products in technology to make it easier for customers. Bank BNI is a government-owned banking company that always strives to improve service quality to meet customer needs, especially in the use of internet banking, one of which is at the Pati branch office. However, this method has not been effective because there are still complaints from customers regarding the quality of services provided by the bank. Complaints from customers have an impact on the decrease in the number of transactions and the use of the account which results in the account being inactive or called a dormant account. The population in this study were customers of BNI Branch Pati with a sample of 157 respondents. Sampling using proportional random sampling method and using Structural Equation Modeling (SEM) analysis tools. Based on the results of the analysis proves that dormant accounts have a significant negative effect on customer trust so that high dormant accounts will reduce customer trust. Furthermore, good digital marketing from BNI KC Pati will increase the level of customer trust. This research also proves that good digital marketing from BNI KC Pati will increase interest in saving again. Research also proves that the higher the trust of BNI KC Pati customers, the higher the interest in saving again.

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