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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 PERENCANAAN PAJAK. ASET PAJAK TANGGUHAN, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA 2017 - 2020 Juliani, Juliani; Astuti, Titiek Puji; Suseno, Agus Endrianto
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

This study aims to examine tax planning, deferred tax assets, deferred tax expense on earnings management. The type of research used is quantitative with secondary data taken from the IDX. The analytical method used is panel data regression analysis with Eviews9 software. The population of this study uses manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2020. The research sample uses the purposive sampling method so that a total of 158 company data are obtained. The results of research testing have a conclusion that tax planning has a negative effect on earnings management. Deferred tax assets have a positive effect on earnings management. Deferred tax expense has a positive effect on earnings management. Keywords : Tax Planning, Deferred Tax Assets, Deferred Tax Expense, Earnings Management
Analisis Determinasi Konservatisme Akuntansi Perusahaan Pertambangan Terdaftar Bursa Efek Indonesia Tahun 2017 – 2021 Triyanto, Eko; Rachman, Arif Nugroho; Ibrahim, Firman Fauzi
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 research was aimed to examine the factors influence accounting conservatism by observing : (1) the influence of leverage on accounting conservatism (DAR), (2) the influence of financial distress on accounting conservatism (Almat Z-Score), (3) the influence of managerial ownership on accounting conservatism (Managerial Share), (4) the influence of institutional ownership on accounting conservatism (Institutional Share), (5) the influence of firm size on accounting conservatism (Ln Total Asset). Accounting conservatism as measured by Givoly and Hayn’s formula, is negative accrual measure . The population used in this study are mining companies listed on the Indonesia Stock Exchange period of 2017 – 2021. The Sample used in this study was collected using a purposive sampling method. The data used Is financial statement of 21 companies that resulting 105 object research. This study used multiple regression for data analysis. The results of this study are as follows : (1) the leverage has a positive significant influence to accounting conservatism, (2) the financial distres has negative significant influence to accounting conservatism, (3) the Managerial Ownership has a negative significant influence to accounting conservatism, (4) the institutional ownership has not influence to accounting conservatism, (5) the firm size has not influence to accounting conservatism. Keywords : Accounting conservatism, Firm size, Leverage, Managerial ownership, Financial distress, Institutional ownership
Pengaruh Mekanisme Good Corporate Governance Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Tabita, Oi; Astuti, Titiek Puji; Yulianto, Yulianto
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 research is amied to give an empirical evidence on the influence of good corporate mechanism which consist of managerial ownership, institutional ownership, and the measurement of commissioner council toward the timeliness financial report. The population of this research are property corporation and real estate that regitered in Indonesia Stock Exchange (BEI) on the period 2017-2020 by using purposive technique sampling. The data of this resarch is obtained from financial report of secondary data which consist 316 data of 79 corporations. The result of this research showed that managerial ownership and the measurement of commisioner council has possitive influence toward the timeliness of corporation financial report, but institutional ownership do not influence toward the limeliness of corporation financial report. Keywords : Timeliness, GCG, Corporation Financial Report.
PENGARUH KNOWLEDGE MANAGEMENT DAN INOVASI TERHADAP KEUNGGULAN KOMPETITIF BERKELANJUTAN MELALUI STRATEGI BISNIS DI UMKM KABUPATEN BATANG, JAWA TENGAH Nagari, Faradista Sekar; Djastuti, Indi
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

UMKM have contributed to the movement of the regional economy in reducing the unemployment rate. However, the weak points that are quite prominent in Small and Medium Industries (IKM) in Indonesia include a number of things including market orientation, resources, especially human resources, market access, capital and mastery of technology (OEDC, 2004). Therefore, the importance of a Knowledge Management (KM) system is expected to help an organization strive to maximize work efficiency in order to face the challenges of competition with competitors and can also create an inovasi in the form of products or services owned by the organization. In addition, having a strategy and focus in business is very important for the success of the company. Strategi bisnis will help companies determine between good and bad decisions. The type of research used is explanatory research. The research data consists of primary data and secondary data. In this study, data collection was carried out including: library research, observation, distribution of questionnaires. The sampling technique used is purposive sampling. Data analysis technique uses Partial Least Square (PLS). The results of the study prove that Knowledge Management has a significant positive effect on Keunggulan kompetitif berkelanjutan, Knowledge Management has a significant positive effect on Strategi bisnis, Strategi bisnis mediates the influence of Knowledge Management on Keunggulan kompetitif berkelanjutan, Innovativeness has a significant positive effect on Strategi bisnis, Innovativeness has a significant positive effect on Keunggulan kompetitif berkelanjutan.. Keywords : Knowledge Management; Innovativeness; Keunggulan kompetitif berkelanjutan; Strategi bisnis.
EVALUASI PERAN ACCELERATOR STARTUP INDONESIA DALAM MENGEMBANGKAN STARTUP BERORIENTASI KEBERLANJUTAN Rizkadila, Annisa Dwi
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

Accelerator status is a very supportive business program for startup companies in providing educational, mentoring and financial support. The purpose of this study is to obtain in-depth information regarding the evaluation of the role and services of the accelerator program in Indonesia from a startup perspective. Are startups satisfied with the accelerator program, the results of mentoring or coaching and services. This study uses qualitative research methods and focuses on perceptions or opinions of startups regarding the accelerator program and service processes. So this research uses a narrative approach or narrative approach. The types of data used are primary data and secondary data. The research sample was taken using a purposive sampling technique. The data analysis technique uses the 5W +1 H method. This method is used to describe and analyze a given problem by answering 5 components of the questions, namely what, where, when, who, why, and how to each startup. The results of this study reveal that startups can still stand and run their business, but for sustainability orientation some startups reveal that their companies are not sustainability oriented because they have not obtained several factors so they have not achieved the company's main goals. The research results prove that startups are satisfied with the accelerator program in Indonesia. But there are several factors lacking the accelerator program so that the satisfaction level does not reach 100%. This study has indicators of success according to startups as a success factor for the accelerator program Keywords: Start up, Accelerator, and Sustanaibility
ANTOLOGI PENGAUDITAN DAN KUALITAS AUDIT: STUDI PADA EMITEN TERINDEKS KOMPAS100 Saifudin, Saifudin; Damayanti, Alvina Eka; Yulianti, Yulianti
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

This study aims to examine the antologies in auditing and audit quality. The independent variables used in this study are audit tenure, auditor reputation, audit committee, audit fees, and company size. While the dependent variable in this study is audit quality as measured using the company's total accruals.The population in this study were manufacturing companies listed on the KOMPAS100 index on the Indonesia Stock Exchange for 2017 – 2021. The research sample was determined using a purposive sampling method so that the number of samples used was 165 out of 33 companies for 5 years. Multiple linear regression analysis was used as an analytical technique using IBM SPSS 24.The results of the study show that the auditor's reputation has an effect on audit quality. while audit tenure, audit committee, audit fees, and firm size have no effect on audit quality.
Analisis Praktik Penghindaran Pajak Sebelum dan Dimasa Pandemi Pada Perusahaan Sub Sektor Perdagangan Besar Terdaftar Di BEI Tahun 2018-2021 Bahri, Muh; Falah, Syaikhul; Salle, Hesty Theresia
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

This study aims to analyze tax avoidance before and during the pandemic, this study uses a quantitative approach using secondary data. The sample selection uses purposive sampling with a population of large trading sub-sector companies listed on the IDX in 2018-2021. Tax avoidance is measured by the ETR proxy, and Current ETR. Hypothesis testing using SPSS software by performing different tests. Paired sample t-test for normally distributed data and Wilcoxon test for data that are not normally distributed. In accordance with attribution theory, when a company responds consistently to its decision making in different situations, it is likely that tax avoidance practices tend to be carried out due to internal company factors. The concept of a new public service which views taxpayers as citizens who receive and use tax services and at the same time as the subject of regulations that regulate tax obligations are able to carry out their obligations, the absence of differences in tax avoidance is influenced by the existence of online-based tax facilities that make taxpayers still able to carry out their duties. His tax obligations during the pandemic are also supported by regulations on tax avoidance which are also able to minimize tax avoidance.
PERENCANAAN PAJAK DENGAN MEMANFAATKAN PP NO. 23 TAHUN 2018 (Studi Kasus Pada PT X di Jawa Timur) Ronika, Zakila Cahya; Hidayah, Dini Fatihatul; Febriansyah, Ari; Yunus, Sultan Maulana; Saifuljihad, Ihsan; Widiastuti, Ni Putu Eka
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

Tax management, especially in companies, has a huge impact. Some taxes have facilities that can be utilized by taxpayers with certain conditions, one of which is PP No. 23/2018. Thus, the purpose of this research is to find out the tax planning scheme in order to utilize the PP No. 23/2018 facility. This research is a literature study study derived from journals and supported by interviews as primary research data with the object of research is a company engaged in trading and goods in East Java. It was found that there was tax evasion in the implementation of tax planning by the company in the form of a scheme that made employee salaries below PKP and fictitious directors' salaries because this affected the company's gross turnover. This is done by the company to take advantage of the facilities from PP No. 23/2018 in the form of 0.5% final income tax. Although this scheme is considered illegal (tax evasion), it is carried out as an effort by the company to provide welfare in the form of not deducting employee salaries due to the fulfillment of tax obligations and to reduce the corporate tax rate.
Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sistem Informasi Akuntansi, Dan Kompleksitas Tugas Terhadap Kinerja Karyawan (Studi Kasus Pada Assalaam Hypermarket) Mutmainah, Annisa' Fitri; Pardanawati, Sri Laksmi; Utami, Wikan Budi
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

The purpose of this study is to determine the effect of the application of accounting information systems, the quality of accounting information systems, and the complexity of tasks on employee performance. In the preparation of this study using quantitative research types. Primary research data was obtained from respondents through data collection techniques in the form of questionnaires through google forms. The sample used in the study was 81 respondents. This study used descriptive statistical data analysis methods and hypothesis testing multiple linear regression analysis. The results of the research test show that the application of accounting information systems and the complexity of tasks affect the performance of Assalaam Hypermarket employees. While the complexity of the task has no effect on the performance of Assalaam Hypermarket employees.
Pengaruh Pengelolaan Alokasi Dana Desa, Kebijakan Desa dan Partisipasi Masyarakat Terhadap Pembangunan Desa Giriwarno Handayani, Rini; Suprihati, Suprihati; Utami, Wikan Budi
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

This study aims to examine and analyze the Influence of Allocation Management, Village Policy and Community Participation on the Development of Giriwarno Village. This research uses a quantitative descriptive approach. The technique used is primary data by means of a questionnaire distributed to respondents called a questionnaire. The data collection technique uses proportional sampling, namely the technique of determining the sample by knowing in advance the type of age or category in the population, and we will take a sample of 98 samples in this study. Based on these conclusions, Management of Village Fund Allocation has a significant positive effect on village development, while Village Policy has a significant positive effect on village development and Community Participation has a positive effect on village development. The results of further research show that Management of Village Fund Allocation, Village Policy and Community Participation jointly have a significant effect on the development of the village of Giriwarno, this is evidenced by the Multiple Linear Regression Analysis Test, F Test, t Test and Determination Test with the SPSS 23 program.

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