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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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Analisis Perbandingan Return Cryptocurrency Ethereum, Emas, Dan Saham Sebagai Alternatif Portofolio Investasi Harbain, Harbain
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.16340

Abstract

Penelitian ini bertujuan untuk Perbandingan Return Cryptocurrency Ethereum, Emas, Dan Saham Sebagai Alternatif Portofolio Investasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan bantuan SPSS versi 25.00. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan Uji normalitas, uji homogenitas dan uji hipotesis. Hasil dari SPSS dalam penelitian ini yaitu terdapat perbedaan yang nyata antara return Ethereum, dengan saham, terdapat perbedaan yang nyata antara return Ethereum, dengan emas dan  terdapat perbedaan yang nyata antara return emas, dengan saham.  
Efektivitas Aplikasi SAKTI Dalam Digitalisasi Pelaporan Bendahara Pengeluaran di KPPN Surakarta Dwihaikal, Farhan Taufik; Rukmini, Rukmini
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.v25i2.14985

Abstract

Adjustments are things that must be done by various sectors as a result of the Covid-19 pandemic, including the financial sector. Many activities that were previously carried out face-to-face have switched to digital through applications. This aims to limit physical contact to reduce the spread of the Covid-19 virus. In addition, we are currently entering the era of industry 4.0 which encourages changes in technology and information from manual to digital form or better known as digitalization. For example, activities in the financial sector that have implemented digitalization are reporting on the accountability of the expenditure treasurer. KPPN as a work unit that verifies the treasurer's accountability report every month implements the LPJ submission system to be online, utilizing various applications such as email, messages, etc. Following up on this situation, Direktorat Jenderal Perbendaharaan continues to develop the SAKTI application with the aim that it can be used by all task forces in the management and accountability of the State Budget. In 2022, the Ministry of Finance began implementing SAKTI to be used by all task forces in Indonesia. One of the SAKTI users, the Expenditure Treasurer, focuses on the SAKTI Treasurer Module in administering and compiling the Expenditure Treasurer's LPJ. The purpose of this study is to find out the use of the SAKTI application by the expenditure treasurer, the process of preparing the Expenditure Treasurer's LPJ, and the benefits and obstacles faced by KPPN Surakarta in making and reporting the Expenditure Treasurer's LPJ. The research method used is a descriptive qualitative research method with data collection using direct observation, literature studies and documentation. The results of the study show that the application of the SAKTI application to the digitization of expenditure treasurer reporting is considered effective.
PENGARUH FINANCIAL PRESSURE, SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA Santika, Kadek Sinta; 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.v25i2.16327

Abstract

A lot of news has spread regarding fraud cases that have occurred in Village Credit Institutions (LPD), thus making people's views on LPDs decline. The purpose of this study was to determine the effect of financial pressure, internal control system, compliance with accounting rules and organizational commitment on the tendency of accounting fraud in LPDs. This type of research is quantitative research. Data obtained from distributing questionnaires directly. The population used is all LPD employees in Badung Regency who are registered in the Badung Regency LPLPD. The sampling technique in this study used purposive sampling technique. By using a sample of 49 LPDs with 180 LPD employee respondents. Data analysis in this study used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the SPSS program. The results of this study indicate that financial pressure has a significant positive effect on the tendency of accounting fraud, the internal control system has a significant negative effect on the tendency of accounting fraud, the observance of accounting rules has a significant negative effect on the tendency of accounting fraud, and organizational commitment has a significant negative effect on the tendency of accounting fraud.
Pengaruh Kebijakan Perpajakan, Praktik Akuntansi Pajak dan GCG Terhadap Kinerja Keuangan Perusahaan Manufaktur: Sektor Kimia Sinyari, Ni Wayan; 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.v25i2.14467

Abstract

The issues in this study are about Good Corporate Governance which can have a significant influence on tax avoidance. The purpose of this study is to analyse the effect of tax policy, tax accounting practices and good corporate governance on financial performance using a quantitative approach and involving 90 populations which are financial reports for the last three years, namely from 2021-2023. Data collection instruments were taken through the Indonesia Stock Exchange online, this study uses secondary and multiple linear techniques. The results arising from the study show that there is no effect on these two variables
GENERASI Z DAN KEMANDIRIAN FINANSIAL? PERAN FRUGAL LIVING DAN LITERASI KEUANGAN TERHADAP PERILAKU MANAJEMEN KEUANGAN DENGAN GENDER SEBAGAI VARIABEL PEMODERASI Astungkara, Agni; Ciptaningtias, Arum Febriyanti; 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.v25i2.16183

Abstract

In a dynamic economy, the ability to survive is essential. One strategy to survive is to have financial independence. Financial independence can be achieved with good financial management. This study examines the effect of frugal lifestyle (frugal living), financial literacy, and gender on financial management behavior. The sample of this research is 88 students at a state university in Semarang city. With regression analysis techniques, this study shows the results that frugal living and financial literacy have a significant positive effect on financial management behavior. Gender variables are also able to moderate the influence of frugal living and financial literacy on financial management behavior. This research is presented to be able to encourage generation Z in conducting financial management as an effort to achieve financial independence.
PENGARUH GAYA HIDUP HEDONISME, PENGALAMAN KEUANGAN, DAN PENGETAHUAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN Komarudin, Munir Nur; Wiharno, Herma; Masruroh, Rina
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.v25i2.16468

Abstract

The aim of this research is to analyze whether there is an influence of Hedonistic Lifestyle, Financial Experience, and Financial Knowledge on Financial Management Behavior. The research method used was quantitative with the population in this study being PKK women in Kuningan Regency, totaling 1,183 people. The sampling method used was proportional simple random sampling, the data collection technique used in this research was through distributing questionnaires and measuring using an interval scale. The research results show that the hedonistic lifestyle has a positive and significant influence on financial management behavior, financial experience has a positive and significant influence on financial management behavior, financial knowledge has a positive and significant influence on financial management behavior and simultaneously all three influence financial management behavior.
MENINJAU DESAIN KEBIJAKAN IDLE PROPERTY TAX UNTUK MENEKAN PERILAKU SPEKULATIF TERHADAP PROPERTI Pasha, Muhammad Harmaen; Setiawan, Riyan Wahyu; Muharrom, Arfan Rubysalam; Farhan, Achmad
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.v25i2.16313

Abstract

In 2021, Indonesia's National Land Agency (Badan Pertanahan Nasional) reported that 1.2 million hectares of land were identified as idle, with 89,000 hectares officially designated as abandoned land. Meanwhile, a significant portion of the population still struggles to access property, such as land or housing, due to rising property prices, which escalate yearly. This situation exacerbates inequality in property ownership, as outlined in Indonesia's Agrarian Law (UU Agraria), which mandates the government to ensure equitable access to land and address ownership disparities. Drawing on practices from countries such as the Philippines, Cambodia, and South Korea, a potential solution to address idle property issues is the imposition of an idle property tax. This policy could be implemented through a surcharge mechanism or a piggyback system on the existing Land and Building Tax (PBB-P2) based on the property’s assessed value (NJOP). A progressive tax rate could also be introduced, increasing with the duration a property remains idle. Such measures aim to deter speculative behavior that treats property solely as an investment without societal contribution. However, implementing this policy requires careful consideration of institutional harmonization, the overall tax burden, and the administrative costs to ensure an effective and balanced approach.
Financial Distress vs Financial Health vs Financial Sustainability: Manakah yang Mencerminkan Pertumbuhan Ekonomi di Indonesia Saat Ini? Kusumawati, Annisa Fitriana
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.v25i2.16201

Abstract

The urgency of this research came when the Covid-19 pandemic broke out in Indonesia. The Covid pandemic not only attacked human health, but also significantly impacted the economy. In the year Covid-19 emerged, economic growth in Indonesia fell by -2.07% in 2020. The decline in economic growth was due to the gap between public debt and state revenues, resulting in a fiscal deficit. Various policies have been implemented to increase economic growth and close the fiscal gap, such as the national economic recovery program, circular economic empowerment, and green economy penetration. Which programs are considered to be able to increase economic growth in the financial health corridor or furthermore the program is a renewable step to achieve financial sustainability. This study tries to answer the current conditions in Indonesia, namely is Indonesia still in distress? Or has Indonesia slowly recovered? Or has Indonesia moved towards economic sustainability? To answer these research questions, researchers used the Central Java Regency/City Government Financial Report for 2020-2022 as a tool and population in this study. The research sample was selected using purposive sampling. The data source was obtained through the bpk.go.id website. For data analysis, researchers used SPSS 26 software. The results of the research conducted by the study indicate that Indonesia's current economic growth is reflected in financial health conditions. In addition, through various national economic recovery programs, Indonesia has been able to overcome financial distress conditions. However, economic growth in Indonesia unfortunately has not projected a state of financial sustainability. 
Mekanisme Pemungutan dan Pengenaan Pajak Penghasilan Pasal 21 dengan Berlakunya PMK 168 Tahun 2023 Triatmoko, Hanung; Karunia, Asaprima Putra; Endiramurti, Saktiana Rizki; Salim, Meka Sabilla
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.v25i2.15509

Abstract

This research aims to determine the impact of implementing PMK 168 of 2023 for employees who receive income and for employers. The research method used is a quantitative method. The analysis technique was carried out by simulating the calculation of PPh article 21 before and after the implementation of PMK 168 in 2023. The results of the research showed that the implementation of the calculation of PPh article 21 using TER did not affect the total PPh21 burden on employees but did affect the monthly revenue pattern. The impact for employers is the possibility of having to refund PPh 21 employees who are overpaid.
The Relationship Digital Literation on Sustainability Report Disclosure : Case in Indonesia Company listed Stock Exchange Market Utaminingsih, Nanik Sri; Saputra, Alan Dharma; Sri Wahyuningrum, Indah Fajarini
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.v25i2.15321

Abstract

Sustainability reports are reports that contain corporate responsibility in economic, social and environmental aspects. The purpose of this study is to empirically examine the determinant factors that influence the disclosure of sustainability reports. This study examines the effect of company size, profitability, social media, and industry type on sustainability report disclosure. This study used a sample of 128 manufacturing companies with a total of 284 units of data analysis. This research is a quantitative study that uses secondary data. In the research method used descriptive and inferential analysis through panel data regression analysis and moderated regression analysis (MRA) using Eviews 12 software. The results showed that profitability and social media have a positive and significant effect on sustainability report disclosure. Company size has no effect on sustainability report disclosure. Furthermore, the type of industry as a moderating variable is not able to strengthen the influence between independent variables on sustainability report disclosure.

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