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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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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

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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.
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

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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.
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

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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.
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

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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. 
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

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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.
MENINJAU PENERAPAN INSENTIF PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) UNTUK GREEN BUILDING: STUDI KASUS KOTA BANDUNG Septiana, Rhama Aulia; Elvinna, Dina; Aprilia, Nabila; Arkananta, Rajwa Ryanda; Mondong, Juandinho Dwantara Yosua
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 implementation of the green building concept is believed to be one of the solutions to reducing emissions caused by environmentally unfriendly construction. Green building incentives in the PBB-P2 sector can serve as an effective policy alternative to encourage public interest in constructing environmentally oriented buildings. To examine the policies and implementation of these incentives in Indonesia, this study focuses on analyzing the policies and application of PBB-P2 incentives for green buildings in Bandung City and reviewing green building tax incentives in other countries as benchmarks for implementing green building initiatives in Indonesia. Research findings reveal that the implementation of the Property and Urban/Rural Land Tax (PBB-P2) incentives for green buildings in Bandung City has not been optimal. Key challenges include limited public awareness, unclear regulations, and low public interest in green buildings. The government needs to periodically evaluate the implementation of tax incentive policies, enhance public awareness campaigns on PBB-P2 incentives, establish clear incentive durations, and foster collaborations between the government and the private sector to support green buildings through incentive programs such as low-interest rates and ecolabeling. These efforts aim to improve the quality of the policy framework. 
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

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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.
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

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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.
PENGARUH TINGKAT LITERASI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM DI INDONESIA Ayu Rahmawati, Labbaika Dwi
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.v25i2.16823

Abstract

This study aims to analyze the effect of financial literacy levels on the quality of financial reports in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. MSMEs play an important role in the Indonesian economy, contributing around 60% of Gross Domestic Product (GDP) and absorbing more than 97% of the workforce. However, many MSMEs face challenges in good financial management, which is often caused by low levels of financial literacy. This study uses a qualitative descriptive approach with a sample of 300 MSMEs from several major cities in Indonesia. The results of the study indicate that there is a significant positive relationship between the level of financial literacy and the quality of financial reports, with a correlation coefficient of 0.65. Increasing financial literacy is expected to improve the quality of financial reports, which in turn supports the growth and sustainability of MSMEs. It is recommended that the government and related institutions develop training and education programs to improve financial literacy among MSMEs.
ANALISIS PERBANDINGAN TINGKAT STABILITAS KEUANGAN SYARIAH DAN KONVENSIONAL DI GORONTALO Dehi, Tenti; Kude, Nurain; Lestari, Silvana Masita; Yusuf, Sri Dewi
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Tulisan ini bertujuan untuk membandingkan tingkat stabilitas keuangan syariah dan konvension di Gorontalo dengan menggunakan rasio-rasio keuangan. Penelitian ini menggunakan data panel yang merupakan data time series dan cross section. Populasi pada penelitian ini adalah seluruh bank syariah dan konvensional yang ada di Gorontalo. Hasil penelitian yakni stabilitas kedua sistem perbankan tersebut, rata-rata dari keseluruhan bank syariah mempunyai tingkat kestabilan yang jauh lebih baik daripada bank konvensional. Kata Kunci: Stabilitas Keuangan Syariah

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