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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 FINANCIAL TECHNOLOGY, FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUTE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR MAHASISWA Ciptaningtias, Arum Febriyanti; Astungkara, Agni; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16185

Abstract

The development of financial technology can change the way people conduct financial transactions and quickly convert cash transactions to cashless. This research aims to determine the effect of financial technology, financial knowledge, and financial attitude on bachelor students' financial management behavior. The research methodology used is a quantitative approach, utilizing primary data obtained from 88 questionnaire answers. Data were analyzed using descriptive statistical analysis, instrument test, normality test, multiple regression analysis, and hypothesis testing. The test was assisted by SPSS 22 software. The results show that financial knowledge and financial attitude affect financial management behavior partially. Meanwhile, financial technology has no effect toward financial management behavior partially. Keywords: Financial Technology, Financial Knowledge, Financial Attitude, Financial Management Behaviour
Pengaruh Insentif Pajak, Sanksi Pajak, dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM di Kota Denpasar: Sosialisasi Perpajakan sebagai Variabel Moderasi Putri, Ni Putu Pradnya Sugiantari; Budiadnyani, Ni Putu; Prena, Gine Das; Kusuma, Putu Sri Arta Jaya
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.13616

Abstract

The MSME sector plays a crucial role in Indonesia's economy, contributing more than 90% of employment and 60% of GDP. However, the contribution of MSMEs to tax revenue remains suboptimal. Various challenges, such as innovation, technology, digital literacy, productivity, legality, financing, marketing, as well as training and facilities, significantly impact MSME tax compliance. This study aims to examine the influence of tax incentives, tax sanctions, and tax administration modernization on the tax compliance of individual MSME taxpayers in Denpasar, with tax socialization as a moderating variable. This quantitative research utilizes primary data collected through questionnaires measured using a Likert Scale. A total of 106 respondents were selected based on predetermined purposive sampling criteria. The study employs PLS-SEM analysis processed using SmartPLS version 4 software. The findings indicate that tax incentives and tax sanctions have a positive and significant effect on individual MSME taxpayers' compliance, while tax administration modernization has no significant effect. Furthermore, tax socialization does not moderate the relationships between tax incentives, tax sanctions, and tax administration modernization with taxpayer compliance. These results suggest that effective tax policies should incorporate more impactful strategies for socialization and implementation.
TINJAUAN PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) PADA RESTORAN X Karunia, Asaprima Putra; Aksan, Ismul
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14260

Abstract

The aims of this study are to suggest the implementation of EOQ method for inventory management in restaurant X. This study make use of descriptive qualitative method using purchasing and sales data within 2023. This study finds that the implementation of EOQ will reduce Total Inventory Cost of the restaurant for 67%. This method also bring positive imrovement to the restaurant by enabling the use of safety stock and reorder point. This will eliminate the uncertanty surrounding inventory management.
PERAN KONEKSI POLITIK DALAM MEMODERASI PENGARUH CSR TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Prasetya, Dinisa Mareta Diva; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16295

Abstract

The energy sector plays a vital role in the global economy, with increasing sustainability challenges. In this context, corporate social responsibility (CSR) has become one of the important strategies to create sustainable value for companies. This study examines the effect of CSR on firm value in the energy sector in Indonesia, with a focus on the role of political connections as a moderating variable. CSR has become an important strategy in improving corporate image and value, but its effectiveness is often affected by external factors, including political connections. This study uses data from 32 energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. Tests were conducted using moderated regression analysis. The results show that CSR has a significant positive effect on firm value, as measured by Tobin's Q. However, political connections do not have a direct effect on firm value. In contrast, political connections are shown to strengthen the relationship between CSR and firm value. This finding suggests that political connections may provide competitive advantages, such as regulatory ease and fiscal incentives, that support the implementation of CSR. This study contributes to the CSR literature by highlighting the importance of political connections in moderating the effect of CSR in the energy sector. The practical implication of this study is the need for firms to strategically leverage political connections to increase the effectiveness of their CSR programs.
Dampak Profitabilitas, Leverage, dan Company Size terhadap Praktik Penghindaran Pajak di Perusahaan Teknologi yang Terdaftar di BEI Ayu Niata Sari, Luh; Sri Arta Jaya Kusuma, Putu
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14472

Abstract

This research examines the influence of profitability, leverage, and firm size on tax avoidance practices. The study centered on 12 manufacturing firms in the technology sector, chosen via purposive sampling, covering the period from 2021 to 2023. The analysis utilized secondary data extracted from yearly financial statements and employed multiple linear regression techniques. Findings reveal a significant positive correlation between profitability and tax avoidance strategies. However, the study found no substantial effect of leverage or firm size on tax avoidance behaviors.
Efektifitas Pemasaran Digital Untuk Komoditas Beras Sebagai B2C (Business To Consumer) Dalam Rangka Mendukung Ketahanan Pangan Indonesia Dewa, Chriswardana Bayu; Safitri, Lina Ayu; Pradiatiningtyas, Diah; Jatinurcahyo, R
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.15776

Abstract

Food security concerns several aspects to ensure that people's food needs are met, namely availability, access, safety, diversity and quality of food and nutrition. Rice distribution channels also exist in every region which are managed by government agencies. However, in the middle of 2023 there will be instability in grain prices due to a long drought. This causes rice entrepreneurs, especially selepan, to be hesitant to distribute rice stocks to wholesalers due to changes in grain prices that occur every hour. This condition has resulted in Selepan rice entrepreneurs choosing to sell rice directly to retailers and final consumers so that financial flows remain stable. Technological developments have brought business development in a positive direction. One of them is for business people developing B2C digital marketing for rice commodities. The use of digital marketing in marketing cases helps to increase customer knowledge according to their needs. This research uses a quantitative design. Data were collected using observation, interviews with rice entrepreneurs by observing the distribution flow of rice from rice entrepreneurs and rice mills in Duwet Klaten Village, Central Java until it reaches consumers. The research results show that the use of Instagram and WhatsApp is an efficient and relevant digital marketing strategy, especially for small and medium businesses such as Harkes Rice Mill and BMG in Klaten. This platform not only allows rice mills to reach a wider range of consumers, but also provides a more personalized, effective and cost-effective transaction experience to support Indonesia's food security.
Pengaruh Tax Avoidance, Earnings Management, Profitabilitas Terhadap Cost Of Debt Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2021-2023 Lestari, Ni Made Sri Indah; Jaya Kusuma, Putu Sri Arta
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14466

Abstract

This study aims to examine the effect of tax avoidance, earnings management, and profitability on the cost of debt. The population used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) for 2021-2023. The research sample was taken using purposive sampling method which obtained 45 mining sector companies or 135 annual financial reports. The data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis techniques in this study are descriptive statistics, classical assumption tests and multiple linear regression tests. The software used is SPSS 25. The test results of this study use multiple linear regression analysis. The results showed that tax avoidance has no effect on the cost of debt. Earnings management has no effect on the cost of debt. Profitability has a positive effect on the cost of debt.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Rahmasari, Adelia Putri; Dewi, Maya Widyana; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14565

Abstract

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growth
Reaksi Investor Sebelum dan Sesudah Pemilihan Presiden Republik Indonesia Tahun 2024 (Studi Kasus Perusahaan Sektor Pertambangan yang Tercatat di BEI) Wulandari, Putri; Wicaksono, Crescentiano Agung
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16098

Abstract

The Presidential Election of the Republic of Indonesia is a significant political event that influences various aspects, including the economy. Political policies are one of the factors investors consider when making decisions. This study aims to examine investor reactions to the Presidential Election of the Republic of Indonesia. Investor reactions are measured using abnormal return and trading volume activity in mining sector companies listed on the Indonesia Stock Exchange (IDX), as well as the exchange rate of the rupiah. The sample was selected using purposive sampling, comprising a total of 59 companies. The study employs an event study method covering a 20-day period before and after the 2024 Presidential Election of the Republic of Indonesia, held on February 14, 2024, using the Wilcoxon signed rank test. The findings reveal significant differences in abnormal return, trading volume activity, and the rupiah exchange rate before and after the 2024 Presidential Election of the Republic of Indonesia.
IMPLEMENTASI PENGGUNAAN MICROSOFT EXCEL VBA UNTUK MEMBUAT LAPORAN KEUANGAN SEDERHANA UMKM XYZ STUDIO Axshelby, Olivya Balqis; Sharasanti, Diah Anugrah
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16234

Abstract

Financial recording is a significant point for small to multinational companies. Financial recording provides information about the company’s condition that later will be used as the basis of decision making for the company. Microsoft Excel is a beneficial program for financial recording. This program is quite simple to use, can be adjusted with user’s preferences, and easy to obtain. In Microsoft Excel there is a Macro Visual Basic feature. This feature helps users to automate required action, so that users could work effectively and efficiently. Considering the importance of financial recording for decision making, the author wrote this final report that discusses “Simple Financial Recording Using Microsoft Excel VBA for UMKM XYZ Studio”. UMKM XYZ Studio is a manufacturing company for women’s syar’i clothes that is located in South Tangerang. For the purpose of data collection, the Author used some techniques which are questionnaire, literature studies, and documentation. Result of data collection and the process of creating a simple financial recording application using Microsoft Excel VBA are explained in this report.

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