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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 MOTIVASI, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI ADMINISTRASI DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Sri Lestari Yuli Prastyatini; Yunita Adi Nabela
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.v23i2.7707

Abstract

This research aims to determine the effect of motivation, utilization of information technology, administrative sanctions, and income levels on motor vehicle taxpayer compliance. Source of date used in this research is primary data. The population used is motorvehicle taxpayers in Kapanewon Wonosari, Gunungkidul Regency. The sample in this research were 115 motor vehicle taxpayers in sampling. Analysis of the data used using multiple linear analysis. The results showed that motivation and utilization of information technology had no effect on motor vehicle tax compliancewith significant values of 0.387 and 0,052. Administrative sanctions and income levels have a positive effect on motor vehicle taxpayer compliance with significant values of 0.000 and 0.000 respectively and t values of 3.632 and 5.303 respectively.
PENGETAHUAN DAN KESADARAN MASYARAKAT TENTANG WAJIBNYA PAJAK Adinda Try Hidayah; Isa Anshori
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.v23i1.4109

Abstract

Taxpayer awareness is a condition from which taxpayers know, understand and implement taxes correctly. The higher the level of awareness of taxpayers, the better understanding and implementation of taxes so as to increase tax payments. The purpose of this study was to find out how the level of public knowledge about taxes, the level of public awareness about tax obligations, and the influence of public awareness on national development in Indonesia. Analysis of the factors that influence small and medium business owners in reporting tax obligations in Ceceng going. The results conclude that all factors (knowledge of taxpayers, understanding of taxpayers on tax regulations, perceived benefits of taxpayers from taxes, optimistic attitude of taxpayers towards taxes) have an influence on taxpayer awareness, but the knowledge of taxpayers about taxes has a negative influence. on taxpayer awareness. However, the taxpayer's understanding of tax regulations, the benefits felt by taxpayers from taxes and the taxpayer's optimistic attitude towards taxes have a positive influence on tax awareness. From the results of this study, it can also be seen that the most dominant factor influencing taxpayer awareness is the taxpayer's understanding of tax regulations
Pengaruh Modal Usaha, Jam Kerja serta Unit Terjual terhadap Tingkat Pendapatan pelaku UMKM Sektor Perdagangan di Kecamatan Banjarsari, Kota Surakarta Wikan Budi Utami; Eka Septina Sobriani; Darmanto Darmanto
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.v23i2.6031

Abstract

This study aims to determine the factors that influence the income of SMEs in the trade sector in Banjarsari District, Surakarta City. The independent variables in this study are working capital, working hours and units sold. While the dependent variable is the income of SMEs in the trading sector in Banjarsari District, Surakarta City. The sample used in this study were 69 SMEs in the trade sector in Banjarsari District, Surakarta City. Data was collected by distributing questionnaires to respondents. The analysis used is multiple regression analysis with SPSS version 28 program. The results of this study indicate that the three variables have a significant effect on the income of MSMEs in the trading sector in Banjarsari District, Surakarta City.
Tax Management of Manufacturing Company Listed on The Indonesia Stock Exchange (IDX) Atik Djajanti; Tia Andriani
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.v23i2.6461

Abstract

This study aims to analyze tax management of manufacturing companies listed on the Indonesia Stock Exchange. Determinants of tax management under this study consist of financial performance and good corporate governance (GCG). The highlighted financial performance consists of profitability, leverage, company size, and inventory intensity. The population consisted of manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2015–2019. The sample was selected by a purposive sampling method. Data analysis used multiple linear regression with the help of the SPSS version 25 statistical application. Before testing the hypothesis, the data was confirmed that it had passed the classical assumption test. The results show that profitability affects tax management. This proves that Compay with higher profitability paid the lower Effective Tax rate (ETR). Other financial performance variables such as leverage and inventory intensity do not affect tax management. The firm size variable proves that larger company size, higher the ETR. GCG, which is proxied as a percentage of independent commissioners, shows that it can affect tax management.
ANALISIS PENERBITAN SP2DK TAHUN PAJAK 2016 TERHADAP LAPORAN KEUANGAN TAHUN 2021 (STUDI PADA PT TRI PURA INDAH PERSADA) Erica Novita Sari; Masripah -
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.v23i1.5205

Abstract

Sources of state income come from natural resources and human resources taxes. Tax collection is the main choice as an alternative source of state financing. Taxes are contributions paid by the people to the state which are included in the state treasury and are regulated in laws that are bound and coercive. Several methods are used by the Directorate General of Taxes in achieving tax revenue targets by supervising taxpayers through the issuance of a letter requesting an explanation of data or information (SP2DK). The purpose of this literature is to review what factors affect the issuance and receipt of taxpayer SP2DK and their influence in recording financial statements. In addition, this research was conducted to motivate taxpayers to carry out their obligations as the color of the state. Method: Literature Review was carried out based on reference sources in the form of books or journals as well as managing research materials by observing cases or problems found. SP2DK is issued by the Account Representative for the difference in the number of figures regarding assets owned by taxpayers which so far have not been reported in the Annual SPT. Therefore, the issuance of SP2DK must have a purpose and purpose. As well as the factors causing the receipt of the SP2DK which was received by the taxpayer. After the issuance of SP2DK, of course there will be an effect of recording in financial statements related to taxes reported by taxpayers who receive SP2DK
ANALISIS PENGARUH KUALITAS LAYANAN, KESADARAN MEREK, DAN RELIGIUSITAS TERHADAP KEPUTUSAN PENGGUNAAN JASA PERBANKAN SYARIAH (Studi Kasus pada Nasabah Bank Muamalat Indonesia di Kota Semarang) Annisa Annisa; Yoestini Yoestini
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.v24i1.8747

Abstract

Sistem perbankan syariah saat ini menerima banyak dukungan dan penerimaan dari semua komunitas agama di seluruh dunia. Bank Muamalat Indonesia adalah bank syariah pertama yang dimiliki Indonesia. Berbagai upaya telah dilakukan Bank Muamalat Indonesia untuk menarik minat calon nasabah untuk menggunakan jasa Bank Muamalat Indonesia salah satunya yaitu memberikan berbagai macam layanan yang dapat membantu para nasabahnya dalam melakukan transaksi keuangan. Namun, dengan berbagai layanan yang telah ditawarkan kepadah nasabah, Bank Muamalat Indonesia masih belum bisa memenangkan persaingan di kategori tabungan syariah. Selain fenomena tersebut, dalam penelitian terdahulu ditemukan hasil yang belum konsisten antara kualitas layanan, kesadaran merek, dan religiusitas terhadap keputusan pembelian. Oleh karena ini, penelitian ini bertujuan untuk mengembangkan model konseptual untuk menggambarkan bagaimana kualitas layanan, kesadaran merek, dan religiusitas dapat mempengaruhi keputusan pembelian pada nasabah Bank Muamalat Indonesia di Kota Semarang. Pengambilan data pada penelitian ini melibatkan 104 responden dengan metode kueioner yang dibagikan secara online maupun offline. Penelitian ini mengambil responden yang merupakan nasabah Bank Muamalat Indonesia yang berdomisili di Kota Semarang. Data kemudian dianalisis secara kuantitatif menggunakan Analisis Regresi Linear Berganda dengan menggunakan program SPSS versi 24. Hasil penelitian ini menunjukkan bahwa kualitas layanan, kesadaran merek, dan religiusitas memiliki pengaruh yang positif dan signifikan terhadap keputusan pembelian. Hasil penelitian juga menunjukkan bahwa religiusitas memiliki pengaruh yang paling besar terhadap keputusan pembelian. Oleh karena itu, semua hipotesis pada penelitian ini diterima. Kata Kunci: Kualitas Layanan, Kesadaran Merek, Religiusitas, Keputusan Pembelian, Perilaku Konsumen, Bank Muamalat Indonesia.
Analisis Strategi Akuntansi Manajemen dan Pengaruhnya Terhadap Volume Penjualan PT Solo Murni Intania Maharani; Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
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.v23i1.2928

Abstract

This research aims to determine the influence of management accounting strategies in increasing sales volume at PT Solo Murni. The strategies studied include management accounting information system, promotion and brand image. The type of data used in this study is primary data in the form of questionnaires that are shared against samples that have been calculated by slovin formula so that a total of 110 employees of PT Solo Murni were obtained on ppic staff, production administration, and supervisors as samples.The data analysis method used in this study is Multiple Linear Regression using SPSS (Statistical Packages for the Social Science) version 23.00. The results of the data analysis showed that partially management accounting information system and brand image had a significant impact on sales volume at PT Solo Murni. Meanwhile, partial promotions have no effect and are insignificant to sales volume. Simultaneous testing of all three variables showed that management accounting system, promotion and brand image significantly affected 54.9% of sales volume at PT Solo Murni. Thus, other innovative strategies are needed in order to increase sales volume at PT Solo Murni.
ACCOUNTING FRAUD (FRAUD) DETERMINANTS IN THE DISTRIBUTION OF ELEMENTARY SCHOOL OPERATIONAL ASSISTANCE FUNDS IN MEDAN CITY Rizky br Ritonga; Yenni Samri Juliati Nst
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.v23i2.7287

Abstract

The intent and purpose of this study are to determine the causes of accounting fraud (Fraud) in the distribution of school operational assistance funds (BOS) in the city of Medan. The study's subject is a Medan City elementary school. The type of research used in this study was qualitative descriptive. This study collects data using a questionnaire and uses primary data as a detailed explanation of this research. The principal, treasurer, and secretary were among the 25 people who participated in this study. The occurrence of fraud in the distribution of School Operational Assistance funds in the city of Medan inspired this study. Pressure, opportunity, and rationalization are the independent variables, and School Operational Assistance Fund (BOS) Fraud is the dependent variable. According to the findings of his study, of the three variables, pressure, opportunity, and rationalization, only the rationalization variable has a significant influence on the boss's fraudulent funds. Meanwhile, the variables of pressure and opportunity have little effect on the boss's fraudulent funds.
Antesenden Minat Menggunakan BRI Mobile (BRImo) Pada Nasabah BRI Kantor Cabang Sesetan, Denpasar Putu Ayu Titha Paramita Pika; Kadek Darmaastawan; Ayu Indira Dewiningrat; Jonathan Jacob Paul Latupeirissa
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4439

Abstract

Tujuan dari penelitian ini adalah memperoleh bukti empiris pengaruh persepsi manfaat, persepsi kemudahan, persepsi keamanan dengan mediasi kualitas pelayanan terhadap minat menggunakan BRI Mobile (BRImo) pada nasabah Bank BRI Cabang Sesetan, Denpasar. Penelitian ini adalah penelitian kuantitatif deskriptif dengan responden yang dijadikan sampel terdiri dari 155 responden yang diambil secara accidental sampling. Pengumpulan data dilakukan dengan penyebaran kuesioner untuk mendapatkan data mengenai tanggapan dari nasabah terhadap minat menggunakan BRImo. Analisis data dalam penelitian ini menggunakan Structural Equation Modelling (SEM) melalui pendekatan Part lease square (PLS) dengan program SmartPLS 3.2. Hasil Penelitian menunjukan bahwa Persepsi Manfaat, Persepsi Kemudahan dan Persepsi Keamanan memberikan pengaruh positif dan signifikan terhadap Kualitas Pelayanan dan juga memberikan pengaruh positif dan signifikan terhadap Minat menggunakan Aplikasi BRImo melalui mediasi Kualitas Palayanan. Terdapat pengaruh yang paling kuat yaitu persepsi manfaat dengan nilai koefisien jalur 0,486 dan terlemah adalah variabel persepsi keamanan dengan koefisien jalur 0,109. Untuk penelitian selanjutnya, disarankan memperluas obyek penelitian dalam skala kota atau kabupaten serta menambahkan variabel baru yang belum pernah di hubungkan sebelumnya.
ANALISIS PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PADA PEMERINTAH DAERAH DI JAWA TENGAH TAHUN 2019-2022 Suhesti Ningsih; Mennik Putriana Syva; Rukmini Rukmini
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.v24i1.10022

Abstract

The study aims to determine The effect of local Taxes on the finansial performance of district/city regional goverment financial in Central Jawa in 2019-2022, The effect of Regional Retribution on Regional Goverment Finansial Performance in 2019-2022, The effect of Capital Expenditure on Regional Goverment Finansial Performance in 2019-2022. This Research is a quantitative reserch. The subject of this research is the District/City Regional Goverments in Ceintral Jawa, totaling 35 regencies and cities. The data used comes from the Realization Report of the Directorate General of Taxes, Ministry of Finance. Data collection techniques using the documentation method. The requirements analysis test uses the classical assumption test, namely the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing in this study uses multiple linear regression analysis, F test, t test, and coefficient of determination test (R2). The results of the study show that Regional taxes have a sigmificant positive effect on the Finansial Performance of District/City Goverments in Central Jawa in 2019-2022, Regional Levies have no significant efeect on the Finansial Performance of Regency/City Goverments in Central Java in 2019-2022, Capital Expenditure has a significant negative effect on the Financial Performance of Regency/City Regional Goverments in Central Java in 2019-2022.

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