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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 KETERKAITAN ANTARA KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI STAFF DAN KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Kecamatan Banjarsari Surakarta) Kristiyanti, LMS; Putri, Timur Angin Prasetyo; Pratiwi, Desy Nur
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 effect of human resource competence, application of regional financial accounting systems and staff competence on the quality of regional financial reports. The research sample used was staff working in the Banjarsari sub- district in Surakarta City. The sampling method used purposive sampling method. With the method of data analysis using multiple regression analysis with a significance level of 5 percent, which was processed using the Statistical Package for Social Science (SPSS) Version 23 program. The results of this study indicate that the Competence of Human Resources does not affect the Quality of Financial Statements while the Application of the Regional Financial Accounting System and Staff Competence influences the Quality of Financial Statements.
Analisis Faktor Faktor Yang Mempengaruhi Pengalokasian Anggaran Belanja Modal Ningsih, Suhesti; Permatasari, Intan Indah; Rukmini, Rukmini
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 research is a type of quantitative research aiming at determine the effect of economic growth, local revenue and general allocation funds on capital expenditure of all sub-districts of Karanganyar district from 2018 to 2022. The data used in this research are secondary data obtained from budget realization report and economic growth. Population in this research 17 sub-districts in Karanganyar regency. The sampling technique in this research used a saturated sampling technique. The sample in this research wa 17 sub-districts within 5 years so the sample is 85. The data analysis methods used are classical acceptance and multiple linear regression tests, F-tests, t-test and R2-tests. The results of the F-tests on the variables of economic growth, native local income, and general allocation funds influence government policies in allocating capital expenditures. The t-test results show that the variables economic growth and village income have a large effect on investment, while the general allocation fund has no effect on investment Keywords: Economic growth, capital investment, general grants, local revenues
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2018 – 2022 Putri, Ambita Adyanning; Pardanawati, Sri Laksmi; Samanto, Hadi
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 determine the influence between the board of directors, board of commissioners, and audit committee on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. The analysis method used is multiple linear regression. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. To determine the sample used purposive sampling method. 42 manufacturing companies were obtained which will be used as samples in this study. The results of hypothesis testing in this study, show that the size of the board of directors and audit committee has a significant effect on the financial performance of manufacturing companies. The results of this study also show that the board of commissioners does not have a significant effect on the company's performance.
Analisis Yuridis Peraturan Daerah Kabupaten Toraja Utara No.15 Tahun 2011 tentang Retribusi Rumah Potong Hewan Marchellin, Marchelin
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 research examines the implementation of Slaughterhouse Retribution (RPH) in North Toraja Regency with a focus on the aspects of internal control systems in revenue collection. According to the BPK Audit Report on the Financial Statements of PEMDA Toraja Utara in 2018, Slaughterhouse Retribution is a significant contributor to Regional Original Income, generating IDR 5,593,050,800.00 with a realization percentage of 93.22%. However, it is observed that this revenue may not be optimized due to various factors under investigation. One critical aspect under scrutiny is the legal framework governing Slaughterhouse Retribution. This study primarily delves into the regional regulations serving as the legal foundation for Slaughterhouse Retribution in North Toraja. Employing a descriptive-qualitative approach, this research collects primary data through focus group discussions and interviews, while secondary data is derived from an examination of pertinent statutes and regulations. The data is subsequently processed using content analysis and comparative analysis. The study reveals a misalignment between various provisions within North Toraja Regional Regulation No. 15 of 2011, as well as inconsistencies with other laws and regulations, notably Law No. 28 of 2009 concerning Regional Taxes and Regional Levies, and legal regulations pertaining to protected.
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MEDAN Nasution, Nina Andriany
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 research aims to prepare a Budget Realization Report (LRA) which includes ratios with criteria. The theory used in this research is government accounting standards and the hypothesis proposed is that income variance is unfavorable, regional independence is very good and the effectiveness of PAD is quite effective. That the analytical tool in this research uses a quantitative descriptive method, namely by studying government accounting standards applied in the field so that there are differences with phenomena and the field in the field of the Medan City Regional Financial and Asset Management Agency (BPKAD). Based on the research results, it can be concluded that regional revenues have not been able to obtain revenues exceeding the budgeted amount and have not been able to increase original regional revenues, including revenues. Keywords: Budget Realization Report, Income Analysis and PAD Effectiveness
Implementasi PMK Nomor 66 Tahun 2023, Core Tax Administration System, dan Pemberian Fasilitas PPh 21 Ditanggung Pemberi Kerja Badan Setiadi, Fahmi; Karunia, Asaprima Putra; Juliati, Juliati; Setyaningsih, Titik; Suranta, Sri
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

The implementation of PMK Number 66 in the year 2023 and the Core Tax Administration System are tax reformations to avoid tax avoidance behavior. This tax reform changed the way of a company for giving the income tax PPh 21 compensation to the employee. After the implementation of this PMK, the company can’t use the net method for giving the income tax PPh 21 compensation. This research shows that the implementation of a gross-up method for giving the income tax PPh 21 compensation that is suitable by the implementation of the PMK Number 66 in the year 2023 gives a lower expense for the company than the net method, especially for the company that the majority of employee income tax tariff at 5% and 15% level. The gross-up method also gives a lower tax risk for the employee and company, especially for facing the implementation of the Core Tax Administration System
DETERMINAN AGRESIVITAS PAJAK : PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN DI INDONESIA Fransiska, Christina; Diarsyad, Muhammad Ichsan
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 research aims to examine the financial factors that influence Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable in Manufacturing Companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The research method used in this research is quantitative and uses secondary data collection techniques in the form of financial reports and Corporate Social Responsibility Disclosure reports. The sample in this study was selected using a purposive sampling method and there were 12 companies that met the sample criteria. The results of the research show that Capital Intensity has a significant effect on Tax Aggressiveness, while Company Size and Leverage have no effect on Tax Aggressiveness. The results of the moderation analysis show that Corporate Social Responsibility is able to strengthen Capital Intensity and Leverage on Tax Aggressiveness, while the influence of Company Size on Tax Aggressiveness cannot be moderated by Corporate Social Responsibility. This research contributes to companies in Indonesia as a consideration for management in carrying out Corporate Social Responsibility and its relationship with the influence of financial factors on corporate tax aggressiveness.
Seberapa Sulit Bagi Perusahaan di Indonesia Implementasi XBRL? (Studi Eksplorasi Perusahaan BUMN di Indonesia) Sumiyati, Sumiyati; Ridwan, Muhammad Qomaruddin; Khairiyansyah, Khairiyansyah; Suhaidar, Suhaidar
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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This research aims to explore the factors that encourage and slow down the adoption of XBRL in Indonesia, which tends to be stagnant. The results of this research are important for understanding the factors that cause stagnation in XBRL adoption in Indonesia. The method used in this research is qualitative with semi-structured interviews with four sources consisting of companies, auditors, regulators and capital market practitioners. The results show that the use of XBRL in financial reporting should be mandatory for companies in Indonesia. Adopting XBRL in Indonesia is not difficult because the Stock Exchange has provided software that can be used directly, including the required modules. XBRL does not require special skills to run the software because it is easy and ready to use.
ANALYZING THE POTENTIAL OF CARBON TAX IMPLEMENTATION IN INDONESIA: A COMPREHENSIVE EXAMINATION FOR MITIGATING AIR POLLUTION Prasetia, Tomy
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 Air pollution poses a significant threat to public health and the environment, particularly in densely populated urban areas and industrial centers. This paper explores the potential of implementing a carbon tax as a strategy to address both income generation and air pollution control in Indonesia. Drawing upon successful experiences in countries like Sweden, Finland, and Denmark, the study analyzes the potential impact of a carbon tax on carbon dioxide emissions in Indonesia. The research aims to assess the urgency of implementing a carbon tax in Indonesia, given its high carbon emissions and severe air pollution challenges. Based on a comprehensive literature review and analysis, this study explores the potential of a carbon tax in Indonesia as a means to generate revenue and control air pollution, providing valuable insights into the urgency and feasibility of such a policy intervention. The findings suggest that a well-designed carbon tax can serve as an effective tool for Indonesia to simultaneously address its economic and environmental challenges. The paper concludes by highlighting the importance of political will, stakeholder engagement, and careful policy design in implementing a carbon tax in Indonesia. The study's recommendations can inform policymakers and stakeholders in formulating effective strategies to combat air pollution, reduce carbon emissions, and generate sustainable revenue streams. By adopting a carbon tax, Indonesia can take significant steps towards a cleaner, healthier, and more prosperous future.
Analisis Niat Penggunaan E-wallet Untuk Transaksi Pembayaran Oleh Mahasiswa Khasanah, Erlinda Nur; Sriniyati, Sriniyati
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 was to examine the effect of effort expectancy, behaviour, price value, and trust towards e-wallet’s usage continuance intention. The data used in this research was primary data collected by distributing questionnaires to students at Vocational Colleges in Special Region of Yogyakarta (DIY). The samples consisted of 92 samples. To test the hypotheses, this study used multiple regression analysis through the SPSS version 26 program. The results of this study indicated that performance expectancy, behaviour, and trust had a positive and significant effects on e-wallet’s usage continuance intention. Meanwhile, price value had no effect on e-wallet’s usage continuance intention.

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