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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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DETERMINATION OF FACTORS AFFECTING CAPITAL STRUCTURE (EMPIRICAL STUDY ON INDUSTRIAL SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2021-2023) Febrianti, Adilla Rahmah; Setiawati, Erma
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.v25i2.16499

Abstract

Capital structure is a comparison between total debt and capital itself. This research aims to analyze the determination of factors that influence the capital structure of industrial sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique used in this research was purposive sampling and 57 samples of observation data were obtained, using the SPSS version 2025 program. The analytical method used was multiple linear regression analysis. The research results provide empirical evidence that profitability, liquidity and asset structure influence capital structure. Meanwhile, company size and sales growth have no effect on capital structure.
Dampak Implementasi Kebijakan Pajak atas Ekonomi Digital terhadap Perilaku Konsumsi Generasi Z Zahrotun Nisa, Ike; Purbasari, Ratih
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.v25i2.15316

Abstract

The taxation policy on the digital economy has garnered increasing attention in various countries, including Indonesia, in line with the rapid growth of digital transactions. This article examines the impact of the implementation of such tax policies on the consumption behavior of Generation Z, known as a digital-native group highly dependent on online services and digital shopping. The study identifies how the application of taxes on digital products and services, such as e-commerce, streaming, and apps, influences Generation Z’s purchasing power and consumption decisions. Using statistical data and case studies of digital tax policies from several countries, the article finds that these policies tend to make Generation Z more selective and sensitive to price changes. Furthermore, the research highlights the challenges faced by governments in balancing the objective of increasing national revenue with efforts to maintain consumer purchasing power. These findings are expected to provide valuable insights for policymakers and industry players in formulating strategies that support the growth of the digital economy without hindering the consumption of younger generations.
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

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.
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

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.
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

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.
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

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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.
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

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.
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

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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.
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

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
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

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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.

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