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<![CDATA[ANALISIS PENGARUH KUALITAS PELAYANAN, PERSEPSI NILAI, DAN CITRA MEREK TERHADAP KEPUASAN KONSUMEN DALAM MENINGKATKAN NIAT BELI ULANG (Studi pada Konsumen E-commerce Tokopedia) ]]>
<![CDATA[Ardine Hasna Savira]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7331
<![CDATA[The purpose of this study was to analyze the effect of service quality, perceived value and brand image on consumer satisfaction in increasing repurchase intentions. This research was conducted due to research problems and inconsistencies in research results related to consumer satisfaction. The object used in this research is e-commerce Tokopedia. Respondent criteria in this study were someone who had made a purchase at Tokopedia and was 18 years old. The data applied in this study are primary data and secondary data. A total of 186 respondents were determined as the research sample. The analytical method of this research uses the SEM (Structural Equation Model) analysis technique from the AMOS program. Based on the analysis results prove that service quality has a positive and significant effect on consumer satisfaction variables, perceived value by consumers has a positive effect on customer satisfaction, e-commerce brand image has a positive effect on customer satisfaction, consumer satisfaction has a positive effect on repurchase intentions. Keywords : Service Quality; Perceived Value; Brand Image; Consumer Satisfaction; Repurchase Intention]]>
<![CDATA[PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN PENDAPATAN ASLI DAERAH LAINNYA YANG SAH TERHADAP BELANJA DAERAH DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH ]]>
<![CDATA[LMS Kristiyanti]]>;
<![CDATA[Mustika Ndaru Cahyani]]>;
<![CDATA[Wikan Budi Utami]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.2949
<![CDATA[This study aims (1) to find out how much influence local taxes, regional levies and other legitimate local revenue have on regional expenditures in the province of Central Java simultaneously. (2) To find out how big the influence of local taxes on regional spending in the province of Central Java. (3) To find out how big the influence of regional levies on regional expenditures in the province of Central Java. (4) To find out how much influence other legitimate regional original income has on regional expenditures in the province of Central Java. (5) To determine the magnitude of the influence of regional taxes, regional levies, and other legitimate regional original revenues on regional expenditures. The hypothesis test in this study uses the f statistic test, the t statistic test, the coefficient of determination test. The population in this study includes all districts and cities in the province of Central Java. The samples used were 27 regencies/cities, so the total sample for 2 years was 54 regencies and cities. The results of this study indicate that: (1) local taxes (X1) have a significant effect on regional spending (Y). (2) regional retribution (X2) has no significant effect on regional expenditure (Y). (3) other legitimate regional original income (X3) has a significant effect on regional expenditure (Y). (4) regional taxes, regional levies, other legitimate regional original revenues on regional expenditures have simultaneous effects.]]>
<![CDATA[PENGARUH BRAND EXPERIENCE DAN SYMBOLIC VALUE TERHADAP BRAND LOYALTY KONSUMEN iPHONE DENGAN ACTUAL SELF-CONGRUENCY DAN CUSTOMER INVOLVEMENT SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Ernita Vania]]>;
<![CDATA[I Made Bayu Dirgantara]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7384
<![CDATA[This study aims to examine the effect of actual self-congruency and customer involvement who get the influence of brand experience and symbolic value on brand loyalty. Sampling was used using a purposive sampling technique, the total sample used was 256 respondents who are consumers of Apple iPhone products who still use Apple iPhone products, who have had an Apple iPhone more than once and who have changed products from Apple iPhone to Android. The data analysis technique used in this research is using SEM (structural equation model) analysis with the AMOS program, and data collection techniques using a questionnaire. The results show that brand experience has a positive effect on the actual self-congruency of consumers of Apple iPhone products, actual self-congruency has a positive effect on brand loyalty, symbolic value has a positive effect on actual self-congruency, symbolic value has a positive effect on customer involvement, actual self-congruency has a positive effect on customer involvement and customer involvement have a positive effect on consumer brand loyalty for Apple iPhone products.]]>
<![CDATA[Analisis Faktor-faktor yang Mempengaruhi Terjadinya Fraud Pada Perbankan di Era New Normal ]]>
<![CDATA[Ricky Ricky]]>;
<![CDATA[Rida Ristiyana]]>;
<![CDATA[Mahdi Mahdi]]>;
<![CDATA[Hengky Leon]]>;
<![CDATA[Novianty Novianty]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7296
<![CDATA[Fraud can have an impact on the destruction of the company's reputation, company losses, damage to employee morality and other negative impacts, therefore fraud is very important to pay attention to in a company. The purpose of this study is to examine and analyze the factors that influence the occurrence of fraud in banking in the new normal era. This research is a quantitative research by distributing questionnaires to respondents. The sample of this study was 100 bank employees whose samples were taken randomly. The independent variable in this study is fraud. While the dependent variable in this study is internal control, salary suitability and leadership style. The questionnaire used has been tested for validity and reliability with good categories. The data collected were analyzed using multiple linear regression analysis techniques with the help of SPSS version 23. The results of this study indicate that 1) internal control has a positive and significant effect on fraud, 2) compensation suitability has a positive and significant effect on fraud, and 3) leadership style has a significant effect on fraud. positive and significant to fraud. The results of the study can be interpreted if banks want to reduce the level of fraud, then banks must improve internal control, compensation suitability and leadership style in the banking world, especially in the new normal era.]]>
<![CDATA[IFR dan Return On Asset di Indonesia ]]>
<![CDATA[Muhammad Hamdan Sayadi]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v24i1.8966
<![CDATA[This study aims to examine the effect of IFR on return on assets. The sample used is a company in Indonesia that has internet financial statements. Multiple linear regression analysis is used to test research hypotheses. The descriptive statistical results showed minimum and maximum ROA values for 216 IFR companies of -27,700 and 36,360 respectively. While the minimum and maximum values for IFR are (13,000) and (38,000). The results of the regression model of the effect of IFR on ROA showed a significant influence between IFR on ROA with a significant level of 0.005 and a B-coefficient of 0.280. Each increase in IFR by one unit can increase ROA by 0.280. So, it can be concluded that the hypothesis is accepted.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Dampak Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Consumer Non Cyclical Di Bursa Efek Indonesia ]]>
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Eko Priyanto]]>;
<![CDATA[Purnadi Purnadi]]>;
<![CDATA[Rina Mudjiyanti]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6470
<![CDATA[The purpose of this study is to examine and find empirical evidence of the influence of political connections, profitability, managerial ownership, and institutional ownership on tax avoidance and to determine differences in tax avoidance before and during the Covid-19 pandemic in Non-Cyclical Consumer companies on the Indonesia Stock Exchange for the 2018-2021 period. Based on sample selection using purposive sampling, 86 sample data were obtained. The analytical method used was multiple linear regression and Wilcoxon signed rank test. The results show that political connections have no effect on tax avoidance, ROA has a positive effect on tax avoidance, managerial ownership and institutional ownership have no effect on tax avoidance in non-cyclical consumer companies listed on the IDX. The results of the Wilcoxon signed rank test show that there are differences in tax avoidance before and during the Covid-19 pandemic. The CETR value before the Pandemic is greater than the CETR value during the Pandemic. This means that there is an increase in tax avoidance during the Pandemic because if the CETR value is getting smaller, it means that the increase in tax avoidance is increasing. Keywords: CETR, Political Connections, ROA, Managerial and Institutional Ownership]]>
<![CDATA[ANALISIS PENGARUH STRUKTUR ORGANISASI TERHADAP KOMITMEN KEORGANISASIAN DENGAN MEDIASI PENGAMBILAN KEPUTUSAN PADA ANGGOTA KORPS BRIMOB POLRI ]]>
<![CDATA[Ardi Kurniawan]]>;
<![CDATA[Pantius Drahen Soeling]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7538
<![CDATA[The focus of this research is to examine the relationship between organizational structure and organizational commitment with decision making as a mediator. This study uses a quantitative approach, namely examining the population or sample, collecting data using research instruments, analyzing data statistically with the aim of testing the specified hypothesis. Primary data collection by distributing questionnaires to 260 respondents. Data analysis used SPSS software, which was run on PLS (Partial Least Square) computer media, which is a variant-based structural equation analysis that can simultaneously test measurement models as well as test structural models. Based on the research results, it can be concluded that organizational structure variables affect organizational commitment. If the direct influence relationship between organizational structure and organizational commitment does not have a significant effect, but if these variables are mediated by decision making, then the results state that there is a significant positive influence relationship between the two variables. This shows that decision making has a significant role in mediating the relationship between organizational structure and organizational commitment.]]>
<![CDATA[The Effect of Buying Decisions on Mutiara City Housing in Banjarbendo Village, Sidoarjo Regency ]]>
<![CDATA[Safa'at Safa'at]]>;
<![CDATA[Noneng R Sukatmadiredja]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.5521
<![CDATA[The purpose of present research was to investigate the Effect of Location, Promotion, and Sociality on the Buying Decision of Mutiara City Housing in Banjarbendo Village, Sidoarjo Regency, either partially or simultaneously. This study uses a quantitative method with a population of 327 housing buyers, the sample using the Slovin formula for a sample of 77 respondents. Data analysis is classical assumption test, multiple linear regression, validity test, reliability test, and hypothesis test. Findings of present research can be seen that the statistical t value resulting from the influence of Location (X1) on Purchase Decisions (Y) is 4.419 with a significance value of 0.000. The significance value is lower than the significant alpha 5% or 0.05. It indicates that there is a significant effect of Location (X1) on Purchase Decisions (Y), the t-statistical value resulting from the effect of Promotion (X2) on Purchase Decisions (Y) is 0.361 with a significance value of 0.719. The significance value is higher than the significant alpha 5% or 0.05. It indicates that there is no significant effect of Promotion (X2) on Buying Decision (Y). The lower value of the t statistic resulting from the influence of Sociality (X3) on Buying Decision (Y) is 9.532 with a significance value of 0.000. The significance value is lower than the significant alpha 5% or 0.05. It indicates that there is a significant effect of Sociality (X3) on Purchase Decisions (Y). The results of the analysis of the simultaneous influence test resulted in a calculated F value of 114.001 with a probability of 0.000. Test results present the probability]]>
<![CDATA[Pengaruh Audit fee, Audit Quality, Audit committee terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020 ]]>
<![CDATA[Lanang Galih Prasetyo]]>;
<![CDATA[Isna Rahmawati]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6120
<![CDATA[This research aims to find and examine the effect of Audit fee, Audit Quality, Audit committee on Tax Avoidance in manufacturing companies listed on the indonesia stock exchange in 2018–2020. The sampling technique was carried out by purposive sampling method with 39 companies selected with total research observation is 117. This Research measured Tax Avoidance with Current Effective Tax Rate. This analysis technique used in this study is multiple linear regression analysis with Eviews 9. The results of the study reveal that Audit fee and Audit committee have a negative significant effect on Tax Avoidance, so the hypothesis was accepted. Other result reveal that Audit Quality do not have a significant effect on Tax Avoidance, so the hypothesis was rejected. In additional, the control variable return on asset and firm size has a significant positive effect on Tax Avoidance.]]>
<![CDATA[PENGARUH PERCEIVED RISK TERHADAP ONLINE TRUST DAN DAMPAKNYA TERHADAP ONLINE PURCHASE INTENTION (Studi pada konsumen marketplace di Indonesia) ]]>
<![CDATA[Dita Puspitasari]]>;
<![CDATA[I Made Bayu Dirgantara]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v24i1.8293
<![CDATA[This study aims to analyze the influence of perceived risk factors that can affect online consumer trust and increase online purchase intention in the marketplace. Sampling was used using a purposive sampling technique, the total sample used was 349 respondents who were consumers who had made purchases at marketplaces in Indonesia and had more than one marketplace account. The data analysis technique used in this study was SEM (Structural Equation Model) analysis with the AMOS program, and the data collection technique used a questionnaire. The results of the study show that perceived risk has a negative effect on online purchase intention variables. Online trust has a positive effect on online purchase intention. Online trust does not mediate the effect of perceived risk. Keywords : perceived risk, online trust, online purchase intention]]>
