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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 Perlakuan Disposal Aset Tetap Pada PT. X : Bayu Andita Kusuma1), Agus Susilo2) 1Program Studi Akuntansi, Politeknik Ubaya E-mail: bayuanditakusuma@gmail.com 2Program Studi Akuntansi Politeknik Ubaya E-mail: a_susilo@staff.ubaya.ac.id Agus Susilo; Bayu Andita Kusuma
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17884

Abstract

This study aims to evaluate PT. X regarding the implementation of fixed asset disposal. Fixed asset disposal is an accounting process in which assets are derecognized or written off when they have reached the end of their useful life or no longer provide economic benefits to the company. This process is necessary to ensure that the financial statements remain fairly and accurately presented. The study employs a qualitative method by collecting data through financial report documentation and interviews with the company’s representative, namely a senior auditor from the Public Accounting Firm Heliantono and Partners, who is responsible for auditing PT. X. The findings reveal that the disposal of certain fixed assets at PT. X should have occurred between 2018 and 2021. However, the disposal was only carried out in 2023, involving a total derecognized asset value of IDR 809,972,979. The company determined that the useful lives and economic benefits of these assets had fully expired, and retaining them on the books would result in misrepresentation in the financial statements. This study also aligns with the latest Financial Accounting Standards, namely PSAK 16, which was updated and renumbered to PSAK 216, effective as of January 1, 2024. Based on the analysis, the disposal conducted by PT. X in 2023 was in accordance with applicable accounting principles. Nevertheless, it is recommended that the company consider revaluation of fixed assets to accurately assess their economic value. Through such revaluation, the company might have avoided premature disposal in prior years by identifying residual value or extended usability of assets.  Keywords : Fixed Asset Disposal, Financial Statements, PSAK 216, Fixed Assets, Asset Revaluation, PT. X, Accounting Principles.    
Analisis Penyajian Laporan Keuangan, Aksesibilitas Informasi Keuangan dan Pengawasan Internal Terhadap Administrasi Keuangan Daerah di BPKPAD Kabupaten Sukoharjo Andifa Nurul Hidayati
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17890

Abstract

This study aims to analyze the influence of financial statement presentation, information Financial accessibility, and internal control on the administration of regional financial management at the Regional Financial, Revenue, and Asset Management Agency (BPKPAD) of Sukoharjo Regency. The population in this study includes all employees of BPKPAD Sukoharjo, with a sample of 85 respondents determined using a saturated sampling technique. This research is a quantitative study. The analytical method used is based on primary data obtained through questionnaires, which were previously tested for validity and reliability. Hypothesis testing was conducted using multiple linear regression analysis, F-test, t-test, and the coefficient of determination test. The results of the study indicate that the presentation of financial statements has an effect on financial management administration, the accessibility of financial information has an effect on financial management administration, and internal control also affects financial management administration. These findings highlight the importance of the quality of financial statements, ease of access to financial information, and internal control systems in improving the accountability of regional financial management. Keywords : Accessibility Financial Information , Administration Regional Financial Management, Financial Statement Presentation, Internal Control.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, KEBIJAKAN DEVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN TAHUN 2014 – 2023 Tika Sri Kinasih; Sugiarti; Faiz Rahman Siddiq
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17934

Abstract

This study aims to prove the effect of profitability, liquidity, solvency, dividend policy, and sales growth on stock prices. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2023. The sample of this study amounted to 110 samples obtained from 11 companies for 10 years with purposive sampling method. The analysis technique used focuses on multiple regression analysis using the SPSS application. The results of this study indicate that Profitability and Dividend Policy have a significant positive effect on Stock Prices, while Liquidity, Solvency, Sales Growth have no effect on Stock Prices. Keywords : Stock Price, Profitability, Liquidity, Solvency, Dividend Policy, Sales Growth
Pengaruh Kepercayaan pada Pemerintah, Literasi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak Aida Nur Aini; Erna Chotidjah Suhatmi; Ety Meikhati
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.18055

Abstract

This research seek to analyze the impact of Trust in Government, Tax Literacy, and Tax Digitalization on Tax Compliance. The study focuses on individual taxpayers registered at the Surakarta Primary Tax Office (KPP Pratama Surakarta), involving a total sample of 100 respondents. A quantitave method was applied, utilizing primary data obtained trough questioneres distributed both face-to-face and online via via G-Forms through WhatsApp. Data processing and analysis were carried out using SPSS version 26. Based on the analysis, the R² value obtained 0.307, indicating that 30.7% of the variation in Tax Compliance can be accounted for by the independent variables used in the model. The F-test results yield a significance level of 0.000, suggesting that the variables examined collectively exert a statistically significant influence on Tax Compliance. The partial test (t-test) shows that Trust in Government (Sig. 0,051) has a significance value greater than 0.05, meaning it does not significantly influence Tax Compliance. Meanwhile, Tax Literacy (sig. 0.000) and Tax Digitalization (sig. 0.007) significantly influence Tax Compliance, as indicated by significance values below 0.05.
Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta Rifana, Destria Ayunda; Kusuma, Indra Lila; Tho’in, Muhammad; Setyawati, Erna
Jurnal Akuntansi dan Pajak Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to determine and analyze the effect of taxation services, tax sanctions, and the application of e-filling on taxpayer compliance at the Surakarta Pratama Tax Service Office. The sampling technique is accidental sampling with the determination of respondents using the Slovin formula, the number of respondents is 100. Data obtained from the results of the questionnaire. The data analysis technique used is multiple linear regression and hypothesis testing using t test and F test with a significance level of 5%. So the results of the partial test (t test) and simultaneous test results (F test) indicate that the tax service, tax sanctions, and the application of e-filling have a significant effect on taxpayer compliance at KPP Pratama Surakarta. Keywords: taxation services, tax sanctions, application of e-filling and taxpayer compliance
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Kabupaten Klaten) Indriati, Henny; Pardanawati, Sri Laksmi; Utami, Wikan Budi; Wahyuningtyas, Nofi
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

Abstract

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, and tax service services on individual taxpayer compliance. This type of research is classified as quantitative research. The population in this study is an individual taxpayer in Klaten Regency. Sample selection using incidental sampling technique, with a total sample of 100 respondents. The type of data used is subjective data, and the data source used is primary data. The data collection method used is by using a questionnaire in the form of closed questions. The results of the study show that 1) taxpayer awareness, tax sanctions, and tax service services have a simultaneous effect on individual taxpayer compliance, 2) taxpayer awareness has a significant effect on individual taxpayer compliance, 3) tax sanctions have no effect on taxpayer compliance. individual tax, 4) tax service services have a significant effect on individual taxpayer compliance. Keywords: Taxpayer compliance, taxpayer awareness, tax sanctions, and tax service.
PENGARUH KUALITAS PELAYANAN FISKUS, DENDA PAJAK, DAN PENERAPAN SISTEM SAKPOLE TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR SAMSAT KOTA SURAKARTA Sugiyani, Fitria; Ningsih, Suhesti; Dewi, Maya Widyana; Ningrum, Mutiara Asri
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to analyze the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System on Taxpayer Compliance. The population in this study were motorized vehicle taxpayers registered at the Surakarta City Samsat Office with an accidental sampling method of 100 people. Based on the Slovin formula, with an error rate of 10%. The analysis technique in this study consisted of descriptive statistical analysis, instrument testing, classical assumption test, and hypothesis testing. The results of this study prove the results of the regression in the regression equation that the Quality of Fiscus Service, Tax Fines and the Implementation of the Sakpole System have a positive effect on Taxpayer Compliance. The results of the F test and t test show that the Quality of Fiscal Services, Tax Fines, and the Implementation of the Sakpole System have a positive and significant effect on Taxpayer Compliance. And based on the results of the R2 test (coefficient of determination) it is known that the Quality of Fiscal Services, Tax Fines, and the Application of the Sakpole System are able to explain 49.8% of the taxpayer compliance variable registered at the Surakarta City Samsat Office, while 50.2% is influenced by the variable other things that were not investigated, such as tax socialization, tax system, tax reform and others.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Ningsih, Suhesti; Utami, Wikan Budi; Hidayatullah, Andifa Rozaq; Novianti, Laras Dwi
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to analyze gross profit, operating profit and net profit in predicting future cash flows in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2018-2020 period. Sampling using purposive sampling with time series data in order to obtain a sample of 84. The data method in this study used descriptive statistics test, classical assumption test and hypothesis testing with F test, t test and R test. F test results obtained a significance value of 0, 00 < 0.05 then the model is feasible to use, this means that all independent variables have an effect on the dependent variable. From the results of the hypothesis test, namely the t test, it shows that the gross profit variable has an effect on predicting cash flows, this is evidenced by the significance value of 0.00 < 0.05. The operating profit and net income variables have a significance value greater than 0.05, namely 0.425 and 0.60, thus it can be concluded that operating income and net income have no effect in predicting future cash flows. From the results of the R test, the adjusted R square value is 0.426 or 42.6%. This shows that the variables of gross profit, operating profit, and net profit simultaneously have an effect on predicting future cash flows by 42.6%. While the remaining 58.4% is influenced by other factors outside the study.
Hubungan Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2010-2019 Sari, Putri Rukmana; Astuti, Titiek Puji; Siddiq, Faiz Rahman; Herawati, Nurul
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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Abstract

The study aims to determines the influence of profitability, leverage,and firm size for tax avoidance on mining companies listed on the Indonesia Stock Exchange (IDX) 2010-2019 period. This study uses secondary data, Population in this research is all of the mining companies listed in IDX. Eighty samples used as samples observations. Method sampling technique that used is purposive sampling with regression panel data as analysis. The result in this research show that profitability has negative influence on tax avoidance meaning that the higher the profitability, the lower the occurrence of tax avoidance and vice versa. but the result in this research show that leverage, and firm size have no influence on tax avoidance. Keywords : Tax Avoidance, Profitabilitas, Leverage, Firm Size Maksimum 5 kata kunci dipisahkan dengan tanda koma.
PENGARUH KARATERISTIK KEPALA DAERAH, UKURAN PEMERINTAH, DAN TEMUAN AUDIT TERHADAP KINERJA KEUANGAN DAERAH Tabita Tandiseru, Ai Andi; Ashedica Pesudo, David Adechandra
Jurnal Akuntansi dan Pajak Vol. 24 No. 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

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Abstract

Financial performance is a manifestation of regional achievements in a certain period related to regional finances. This study has a purpose, namely to examine whether there is an influence of the characteristics of regional heads, government size, audit findings on the financial performance of local governments in districts/cities on Sulawesi Island in 2018-2020. The population used in this study is from the district/city government on the island of Sulawesi. The sampling method used purposive sampling. This study uses secondary data with the data source used, namely the financial reports of the district/city governments on the island of Sulawesi in 2018-2020. Hypothesis testing in this study uses multiple linear analysis using the SPSS program. The results showed that the government size variable had a positive and significant effect on the government's financial performance. The characteristic variable has no influence on the financial performance of the local government. The results of the BPK audit findings variable test have a negative and significant effect on financial performance.

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