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Jurnal AKSI (Akuntansi dan Sistem Informasi)
Published by Politeknik Negeri Madiun
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 308 Documents
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The Effect of Tax, Tunneling Incentive, and Firm Size on Corporate Transfer Pricing Decisions: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2021–2023 Astri, Nindhi Lita; Ramadhany, Andi Auliya; Laili, Nur Isra
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.885

Abstract

This study aims to examine the effect of tax, tunneling incentive, and firm size on corporate transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Transfer pricing is a strategy used by multinational companies to minimize tax liabilities through transactions with related parties. Various factors may influence such decisions, including tax policy, the interests of controlling shareholders, and company size.This study adopts a quantitative method with a multiple linear regression approach. Secondary data were collected from the financial statements of manufacturing firms listed on the IDX. The independent variables are tax, tunneling incentive, and firm size, while the dependent variable is the decision to engage in transfer pricing.The findings reveal that tax has a positive but statistically insignificant effect on transfer pricing, suggesting that tax may influence decisions, but its impact is not strong. Tunneling incentive has a negative and significant effect, indicating that higher incentives lead to less transfer pricing activity, possibly due to other profit-shifting mechanisms. Firm size shows a negative but insignificant effect, meaning it does not play a major role in transfer pricing decisions in this context.
12% VAT increase: Challenges and opportunities for stock investors in Indonesia Mutahira Nur Insirat; Hasri Ainun Syahfir; Darmawati; Syarifuddin Rasyid
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.887

Abstract

The increase in Value Added Tax (VAT) from 11% to 12% implemented by the Indonesian government on January 1, 2025 presents both challenges and opportunities for the economy and equity investors. This research explores the impact of the policy on capital market dynamics and investment strategies. Through a qualitative approach, the research identifies declining consumer purchasing power as a key challenge affecting the profitability of the consumer and retail sectors and increasing market volatility. However, there are opportunities for investors through diversification into sectors that are more resilient to policy changes, such as technology and healthcare. The research also underscores the importance of more in-depth fundamental analysis to assess the impact of the VAT increase on projected corporate earnings. On the other hand, the government's efforts in maintaining economic stability through subsidies and effective policy communication are key to the successful implementation of this policy. The results of this study are expected to assist investors in devising adaptive strategies to deal with fiscal policy changes and capitalize on emerging long-term opportunities.
Tax Avoidance: Executive Character, Leverage, Audit Quality and Firm Size Huda Trihatmoko; Ridarmelli; Admid Aisyah Amanah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.894

Abstract

The purpose of this study is to ascertain how tax avoidance is impacted by executive character, leverage, audit quality, and firm size. The population of the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the years 2016–2021 is used in this study. Purposive sampling is the sample selection technique employed in this quantitative study design. This study examines the effects of firm size, audit quality, executive character, and leverage on tax avoidance using panel data regression and a Random Effect Model (REM). The results of the study indicate that executive character and audit quality have a significant influence on tax avoidance practices. This finding indicates that executive personal characteristics, such as the tendency to take risks or be ethical, can influence a company's decision to conduct tax avoidance. In addition, good audit quality can suppress such practices by increasing transparency and accountability. On the other hand, leverage and company size variables do not show a significant influence on tax avoidance. This indicates that the amount of debt or company scale is not always a determining factor in tax avoidance decisions. Thus, this study provides important insights into internal and external factors of the company that influence the tax strategies implemented.
Factors Influencing Tax Aggressiveness in Manufacturing Companies in Indonesia: An Analysis of Corporate Social Responsibility, Leverage, and the Moderating Role of Good Corporate Governance Yudhistira Ardana; Utama, Fikri Rizki; Lestari, Etty Puji
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.898

Abstract

This research analyzes the factors influencing tax aggressiveness in manufacturing companies in Indonesia, focusing on Corporate Social Responsibility (CSR), leverage, and the moderating role of Good Corporate Governance (GCG). Tax aggressiveness refers to the efforts of companies to reduce their tax obligations, both legally and illegally. Data show that Indonesia's tax ratio has declined, reflecting the negative impact of tax aggressiveness on state revenue. This study employs a quantitative approach using panel data analysis of companies listed on the Indonesia Stock Exchange from 2020 to 2022. The findings indicate that CSR has a positive but not significant effect on tax aggressiveness. Leverage has a positive and significant effect, while liquidity also shows a positive impact on tax aggressiveness. On the other hand, independent commissioners moderated by CSR exhibit a negative but not significant influence. This study provides important insights for companies and regulators. Companies need to manage tax strategies ethically, and regulators should enhance oversight of tax aggressiveness practices. This research is expected to provide an empirical basis for better policymaking and encourage companies to use CSR as a tool to enhance tax compliance rather than disguise tax aggressiveness.
Designing a Web-Based Parking Attendant Management and Accounting System to Increase the Effectiveness of Financial Accountability of Levy Deposits at the Sragen Regency Transportation Office Mayrohmah, Silvi Hindun; Edy, Edy Susena
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.921

Abstract

This study aims to develop a web-based parking attendant management system to improve the effectiveness of levy collection at the Transportation Department of Sragen. The system was built using the Laravel framework and MySQL database, following the waterfall method which includes analysis, design, implementation, and testing. Key features include user login for both admin and parking attendants, real-time digital attendance tracking using geolocation, data management for parking areas, and automated reporting. The implementation of this system successfully addressed several issues such as manual data collection, delayed reporting, and lack of monitoring. Testing showed an increase in reporting accuracy and a significant reduction in reporting time. The system also supports data security, user-friendly interface, and scalability. As a result, the department achieved more accurate levy collection, better transparency, and improved staff performance. The study concludes that digital transformation through web-based systems provides real benefits to regional revenue optimization. It is suggested that the system be further developed into a mobile version to maximize accessibility and monitoring efficiency for field workers and management alike.
Implementing Digital Technology in Public Financial Information Presentation Dwiyanti, Erina; Prayudi, Made Aristia
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.926

Abstract

The implementation of digital technology has become an essential initiative in improving transparency, efficiency, and accountability in the management and dissemination of public financial information. This study aims to examine the benefits, challenges, and strategic considerations associated with the adoption of digital technology in presenting public sector financial data. Using a qualitative approach based on a comprehensive literature review, the study highlights how digitalization enables real-time access to financial information, minimizes the risk of human error, and enhances public trust in financial governance processes. Despite these advantages, the research also identifies persistent challenges, such as inadequate infrastructure, limited technical capacity, and uneven digital readiness across government institutions. To address these issues, the study proposes several practical recommendations, including the development of supportive regulatory frameworks, increased investment in digital infrastructure, and the implementation of targeted training programs for public sector personnel. Overall, this research contributes both theoretical understanding and practical insights to advance the digital transformation of public financial management.
Beneish M-Score, Audit Opinions, and Financial Manipulation: Evidence from Indonesia’s Infrastructure Sector Kurniawan, Umarudin; Ridwansyah, Eksa; Aulia, Siska
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.934

Abstract

The increasing incidence of financial statement manipulation in Indonesia has raised serious concerns regarding the credibility of audit opinions issued by independent auditors. This study investigates the extent to which audit opinions reflect indications of financial manipulation, utilizing the Beneish M-Score model as a diagnostic tool. The research focuses on infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Employing a descriptive quantitative approach and binary logistic regression analysis, companies are classified as either manipulators or non-manipulators based on their M-Score, and subsequently compared with the audit opinions they received. Findings reveal a sharp rise in the number of companies flagged as manipulators, reaching a peak of 85% in 2022 before declining to 65% in 2023. Alarmingly, most of these identified manipulators still received Unqualified Opinions, highlighting a significant audit expectation gap. This discrepancy suggests potential weaknesses in auditors’ fraud risk assessment and underscores the urgent need for enhanced professional scepticism and analytical rigor in the audit process.
Understanding the Potential of Indonesian Museums Hafidz, Qimyatussaadah; Sharma, Mala
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.413

Abstract

This study aims to provide ideas and explanations of the potential development and growth by understanding the strength and opportunities of museums in Indonesia. Descriptive research is deemed best acceptable for the purposes of this study. The data set include museum regulations in Indonesia, namely the Law of the Republic of Indonesia No. 5 of 2017 for Culture Promotion; Government Regulation of the Republic of Indonesia No. 66 concerning Museums; and museum statistical data. This research uses literature review as a data analysis approach by examining the documents that became research data, then assessing the potential for the development and growth of museums in Indonesia by identifying the opportunities and challenges. The results of the analysis are presented in the form of a narrative. The results show that regulations, the advancement of technology; as well as the Indonesian population, provide opportunities for museums in Indonesia to grow and develop in the future. However, the limited number of cultural heritage experts and the low interest of Indonesians in visiting historical sites make developing museums challenging.

Page 31 of 31 | Total Record : 308

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