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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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Perbedaan Perhitungan Pajak Penghasilan Pasal 21 Dokter Sebagai Karyawan Tetap dan Dokter Sebagai Tenaga Ahli Wira Afsari Wanandhita; Asaprima Putra Karunia; Trisninik Ratih Wulandari; Meka Sabilla Salim
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.v23i2.5989

Abstract

The purpose of this research is done to find out how the differences in the calculation of income tax 21 from doctors as permanent employees and doctors as experts. Another goal is to find out which is more profitable for doctors in determining employment status. This analysis was carried out by comparing the applicable regulations and practices carried out by PT.A. The quantitative data obtained were processed by descriptive analysis. The results of this analysis are differences in the tax basis, the components of income, and the use of non-taxable income as a deduction from gross income. The conclusion obtained for the sample of dr. DC is more profitable to use permanent employee status, dr. TY is more profitable with expert status, and dr. BB is more profitable with permanent employee status. Keywords : Income Tax 21, Doctor, Permanent Employee, Expert.
PENGUJIAN PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Stephanus Andi Adityaputra
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.v23i2.7772

Abstract

Profit becomes the target for earnings management. This happens because management has more information than shareholders. One of the earnings management cases in Indonesia occurred at PT Garuda Indonesia (Persero) Tbk in 2018. Therefore, a good corporate governance mechanism needs to be implemented to minimize earnings management. The purpose of this study is to examine and identify the effect of managerial ownership and institutional ownership on earnings management. The research sample was taken using a purposive sampling technique so that a total of 66 samples were obtained from infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange during 2018 – 2021 after removing outlier data. Research data were analyzed using Moderated Regression Analysis (MRA) with IBM SPSS Statistics 25 software. The results of this study indicate that managerial ownership has a negative effect on earnings management, while institutional ownership has no effect on earnings management. In addition, profitability in this study was not able to moderate the effect of managerial ownership and institutional ownership on earnings management.
ANALISIS SERAPAN ANGGARAN SEBAGAI PENGUKURAN KINERJA KEUANGAN DAN DAMPAKNYA BAGI TINGKAT KESEJAHTERAAN MASYARAKAT KABUPATEN TEMANGGUNG Nuwun Priyono; Maya Maghfiroh; Chaidir Iswanaji
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.v23i1.5388

Abstract

This research has the aim of determining the absorption of the budget as a measurement of the performance of the Regional Government, the supporting and inhibiting factors of budget absorption in the local government and to determine its impact on improving the welfare of the people in Temanggung Regency for the 2013-2017 period. This research is a qualitative research, using secondary data sources in the form of Budget Realization Report (LRA) and primary data in the form of interviews regarding the supporting and inhibiting factors of budget absorption. The data analysis technique was carried out using a qualitative descriptive method. The results showed that the performance ability of the Temanggung Regency Government in managing and exploring local revenue sources in 2013-2017 was good with the absorption of the revenue budget showing an average number of 99.79%. The ability of the local government of Temanggung Regency to use the budget in 2013-2017 is not good, as can be seen from the absorption of the expenditure budget which shows an average figure of 89.2%. The supporting factors for budget absorption in the Temanggung Regency Regional Government were: timeliness in reporting income, orderly administrative management, and the integrity of the revenue manager. The inhibiting factors for budget absorption in the Temanggung Regency Regional Government were: budget planning, implementation of activities, the auction process (tander), and position transfers. Then the amount of increase or decrease in the absorption of the revenue and expenditure budget can have an impact on the level of welfare which can be seen from the achievement of the HDI value in Temanggung Regency. Keywords: Budget Absorption, Causative, Supporting, Welfare
Dampak Pandemi Covid-19 Terhadap Profitabilitas Pada Perusahaan Sub Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Sepbeariska Manurung; Musa Fernando Silaen
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.v23i2.6646

Abstract

Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata merupakan salah satu industri jasa yang berkembang pesat sekaligus penyumbang devisa negara terbesar. Setelah sukses dalam perjalanan panjangnya sebagai penyumbang devisa terbesar di Indonesia, perusahaan sub sektor hotel, restoran, dan pariwisata mengalami penurunan yang cukup signifikan dikarenakan pandemi Covid-19. Tujuan penelitian ini adalah untuk melihat adanya dampak covid-19 terhadap profitabilitas pada perusahaan sub sektor hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia. Rasio profitabilitas diukur dengan menggunakan parameter return on asset (ROA) dan return on equity (ROE). Populasi dalam penelitian ini adalah sebanyak 35 perusahaan. Kriteria penarikan sampel dengan menggunakan metode purposive sampling sehingga dihasilkan sampel sebanyak 22 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan uji wilcoxon signed rank test. Hasil uji menunjukkan bahwa memiliki dampak negatif dan signifikan terhadap profitabilitas atau dengan kata lain terdapat perbedaan yang signifikan sebelum dan selama covid-19 terhadap profitabilitas perusahaan.
Faktor-Faktor yang Mempengaruhi Minat Berinvestasi di Pasar Modal Ardyan Firdausi Mustoffa; LMS Kristiyanti
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.v24i1.6999

Abstract

Investment is an important factor that influences the growth and economic development of a country. We as the young generation have an important role to play in increasing the growth and economic development of our country in a better direction, one of which is by participating in the success of government programs in terms of increasing the number of new investors among the younger generation, especially students. This study aims to analyze the effect of perception, understanding of investment and training on student investment interest in Ponorogo. The population in this study were active students at universities in Ponorogo with consideration of their status as active students for the 2021/2022 academic year at universities in Ponorogo where the college has an Investment Gallery of the Indonesia Stock Exchange, totaling 5399 students. The sampling technique was determined using the Slovin formula, from the calculation results obtained a sample of 100 student samples. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis. The results showed that Perception has a significant positive effect on investment interest, meaning that the better one's perception of investment, the higher interest in investing in the capital market. Understanding of investment has a significant positive effect on investment interest, meaning that the better one's understanding of investment, the higher interest in investing in the capital market. Training has a significant positive effect on investment interest, meaning that the better the training, the more interest in investing. Perception, understanding of investment and training have a simultaneous (simultaneous) effect on investment interest. This means that the better the perception, understanding of investment and training, it will increase one's interest in investin”.
Pengaruh Administrasi Perpajakan, Kesadaran Dan Tingkat Ekonomi Wajib Pajak Terhadap Pajak Bumi Dan Bangunan Perkotaan (Studi Kasus Di Kecamatan Banjarsari, Kota Surakarta) Stefani Cahya Ningrum; Hadi Samanto; LMS Kristiyanti
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.v23i1.5860

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh administrasi perpajakan, kesadaran dan tingkat ekonomi wajib pajak terhadap kepatuhan membayar Pajak Bumi dan Bangunan di Kecamatan Banjarsari Kota Surakarta. Penelitian ini tergolong penelitian kausatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Bumi dan Bangunan yang ada di Kecamatan Banjarsari Kota Surakarta. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden dihitung berdasarkan rumus Slovin dengan metode penentuan sampel adalah metode accidental sampling, Metode pengumpulan data yang menggunakan kuesioner. Analisis data dengan menggunakan regresi berganda dengan uji F dan uji t. Hasil penelitian menunjukkan (1) Administrasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Banjarsari Kota Surakarta. (2) Kesadaran dan Tingkat Ekonomi wajib pajak berpengeruh signifikan positif terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Banjarsari Kota Surakarta.
Kepatuhan Wajib Pajak Orang Pribadi: Pengaruh Cinta Uang Machiavellianism, Religiusitas, Whistleblowing System, Kepercayaan Terhadap Pemerintah Amir Hidayatulloh; Indah Shofiyah; Agung Dwi Nugroho; Ervilia Agustine Wiharsianti; Faishal Prahatma Ganinda
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.v24i1.3543

Abstract

This study aims (1) to analyze the factors that influence individual taxpayer compliance, and (2) to analyze whether religiosity moderates the effect of love of money on individual taxpayer compliance, and (3) to analyze whether religiosity moderates the effect of Machiavellianism on individual taxpayer compliance. The sample of this study is an individual taxpayer who is in Indonesia and has a Taxpayer Identification Number with a convenience sampling technique. Respondents of this study amounted to 294 respondents. The data analysis of this research used Partial Least Square (PLS) with the help of the WarpPLS tool. This study found that individual taxpayer compliance is influenced by love of money, machiavellianism, religiosity, and trust in the government. This study also found that religiosity moderated the effect of love and individual taxpayer compliance, but religiosity did not moderate the effect of Machiavellianism on individual taxpayer compliance.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Kasus Pada 10 Pemerintah Desa di Kecamatan Tahunan Kabupaten Jepara) Prihasantyo Siswo Nugroho; Panca Wahyuningsih; Siti Alliyah
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.v23i1.5962

Abstract

The aim of this study to determine and analyze to determine and analyze the effect of accountability, transparency, and community participation on the management of village funds. The population used in this study were 10 village governments in Tahunan District, Jepara Regency. The research sample was taken using a purposive sampling method with 100 respondents consisting of community leaders in the village government in Tahunan District, Jepara Regency. The research data collection technique was carried out by giving questionnaires directly to 100 respondents who had been determined. The questionnaires were tested for validity and reliability before collecting research data. The data quality test used the classical assumption test which included normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is multiple linear regression analysis, statistical test F (Goodness of Fit), partial t test, and test the coefficient of determination (Adjusted R Square). The results of this study indicate that accountability, transparency, and community participation have a positive and significant effect on the management of village funds. Keywords: Accountability, Transparency, Community Participation, Village Fund Management
Peningkatan Pencegahan Fraud melalui Pengedalian Internal dan Good Corporate Governace Renya Rosari; Jusuf Aboladaka; Poiran Poiran; Pandu Adi Cakranegara; Retno Kusumaningrum
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.v23i2.7291

Abstract

Fraud prevention in a company is very important because fraud is certainly detrimental to the company. This study aims to examine and analyze the improvement of fraud prevention through internal control and good corporate governance. This study made 4 state-owned banks as research units and the sample used as respondents was 100 people using purposive random sampling. Data collection techniques using questionnaires distributed to employees who work in one of the state-owned banks. The questionnaire used has been tested for validity and reliability with good criteria. The analysis technique used is multiple linear regression analysis. The results of this study indicate that 1) Internal control has a positive and significant effect on fraud prevention and 2) good corporate governance has a positive and significant effect on fraud prevention. This finding suggests that if the company wants to improve fraud prevention, the company must also improve internal control and good corporate governance.
PENGARUH LITERASI KEUANGAN SYARIAH TERHADAP KINERJA KOPERASI SYARIAH DI INDONESIA Samsul Hilal; Ainul Fitri; Liya Ermawati
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.v23i1.4490

Abstract

KSPPS terbaik di Indonesia berada di provinsi Jawa Timur, yaitu KSPPS BMT UGT Sidogiri. Menteri koperasi dan UKM menyatakan bahwa BMT UGT Sidogiri sangat berperan penting dalam pertumbuhan PDB Koperasi secara nasional yang mencapai 4,48%. Masalah keuangan dapat terjadi bukan hanya karena pendapatan semata namun dapat muncul jika terjadi kesalahan dalam pengelolaan keuangan yang berdampak pada menurunnya tingkat kinerja suatu perusahaan. Tujuan dari penelitian ini yaitu.mengetahui pengaruh literasi keuangan syariah terhadap kinerja keuangan koperasi syariah melalui perilaku pengurus koperasi. Menganalisis pengaruh literasi keuangan syariah terhadap kinerja keuangan koperasi syariah melalui perilaku pengurus koperasi. Dari hasil Penelitian menunjukkan bahwa literasi keuangan syariah pada BMT UGT Sidogiri berpengaruh terhadap kinerja keuangan melalui perilaku pengurus koperasi. Hal ini menandakan bahwa untuk mampu mengelola keuangan seseorang harus memiliki literasi yang kuat tentang keuangan, semakin baik literasi pegawai BMT UGT Sidogiri tentang keuangan syariah, semakin baik pula dalam mengelola keuangan koperasi. Hasil penelitian perilaku pengurus koperasi menunjukkan bahwa perilaku pengurus koperasi sangat baik terhadap kinerja keuangan artinya semakin baik perilaku pengelolaan pengurus koperasi dalam menjalankannya maka semakin baik pula kinerja keuangan yang bisa di capai. Untuk bisa sejahtera literasi keuangan harus menimbulkan perilaku pengelolaan keuangan yang baik, Karena dengan seorang pegawai memiliki skill yang baik dalam mengelola keuangannya, pegawai BMT UGT Sidogiri tersebut akan terhindar dari masalah keuangan sehingga kinerja keuangan koperasi akan tercapai dengan maksimal.

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