JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
Articles
221 Documents
<![CDATA[Pengaruh Board Diversity terhadap Manajemen Laba ]]>
<![CDATA[Dewi Fatimah]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.908
<![CDATA[This study examines the effect on board diversity against earning management. The used samples are non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2013. The data collection method using a purposive sampling method and data used are panel data. The regression used is ordinary least squares regression (OLS) with a fixed-effect model approach and the random effect model. The results showed that board diversity proxied by gender, age, education, and tenure no significant effect on earnings management, whereas the diversity proxy board with tenure significant effect on earnings management. Earnings management using discretionary accruals proxy and use a proxy for board gender diversity, age, minority education, and tenure.]]>
<![CDATA[The Influence of Perceived Ease of Use, Perceived Usefulness and Consumer Satisfaction Towards Online Purchasing Behavior ]]>
<![CDATA[Adi Irawan Setiyanto]]>;
<![CDATA[Ahmad Syakir]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1081
<![CDATA[This study aims to examine the effect of perceived ease of use, perceived usefulness and consumer satisfaction on online purchasing behavior. This study used 200 respondents taken from the general public living in the area of Batam. The type of data used in this study is the interval scale. Scaling method used in the instrument of Likert scale with 5 rating categories. Data processing techniques in this study using software program SPSS 17. The results of this study indicate that the variables perceived ease of use, variable perceived usefulness, and consumer satisfaction effect on online purchasing behavior either partially or simultaneously. For further research is expected to increase the number of samples, change the sample or add research variables.]]>
<![CDATA[The Effect of Service Tax Officials, Penalties for Late Payments and Reporting on The Taxpayer Compliance Non-star Hotels ]]>
<![CDATA[Ely Kartikaningdyah]]>;
<![CDATA[R. Qinanti Nuzurawan]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1103
<![CDATA[This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.]]>
<![CDATA[Metode Pendeteksian Fraud di Indonesia ]]>
<![CDATA[Yeni Priatna Sari]]>;
<![CDATA[Hetika Hetika]]>;
<![CDATA[Aryanto Aryanto]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1275
<![CDATA[Penelitian ini bertujuan untuk mencari berbagai macam metode pendeteksian kecurangan yang dilakukan oleh para peneliti di Indonesia, baik di perusahaan ataupun pada entitas sektor publik. Penelitian ini dilakukan dengan melakukan studi literatur dari berbagai penelitian tentang kecurangan yang ada di Indonesia. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan mengambil data dari studi literasi atas penelitian tentang kecurangan di berbagai entitas di Indonesia. Hasil dari penelitian ini diharapkan dapat memberikan masukan dan tambahan wawasan kepada seluruh pihak termasuk manajemen perusahaan, auditor, dan pengguna laporan keuangan tentang berbagai macam metode yang dapat digunakan untuk mendeteksi kecurangan.]]>
<![CDATA[Revealing Awareness and Compliance of Tax ]]>
<![CDATA[Khoirul Fuad]]>;
<![CDATA[Lutfi Khusfiyah]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1318
<![CDATA[This study aims to determine the empirical evidence of tax knowledge, trust, transparency an tax awareness to tax compliance. This study involved 100 respondents as samples using accidental sampling technique. Respondents who participated in this study were the WPOP and the WP Badan registered at KPP Pratama Jepara. This type of research is quantitative method using primary data. In this study, data was collected by distributing questionnaire for 5 days. The data in this study were analyzed with Partial Least Square (PLS) using Smart PLS 3.0 software.The result showed that there are two variables which are tax knowledge and transparency has posoitive significant effect toward tax awareness and tax compliance. Although, there are still variables which don’t have any significant effect. The variables is tax awareness toward tax compliance, trust toward tax awareness and trust toward tax compliance. Tax awareness does moderating effect of tax knowledge and transparency on tax compliance. Tax awareness doesn’t have mediating effect of trust toward tax compliance]]>
<![CDATA[The Effect of Corporate Political Connections on Tax Aggressiveness ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1438
<![CDATA[This study examines whether corporate political connections influence tax aggressiveness in state-owned enterprises and private-owned enterprises in Indonesia. The observation period is 2015 to 2017. The population taken is a state-owned enterprise and a non-financial sector private sector business entity with 327 companies with a period of 3 years. Then the determination of the sample using a purposive sampling method used a sample of 148 companies. The results of this study indicate that the existence of political connections in state-owned enterprises and private-owned enterprises has a significant positive effect on tax aggressiveness.]]>
<![CDATA[Compensation, Competence, Organizational Commitment and Its Effect on Employee Performance: Job Satisfaction as Interverning ]]>
<![CDATA[Milwan Akbar Gunawan]]>;
<![CDATA[Hendra Gunawan]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1595
<![CDATA[This study aims investigate the influence of job satisfaction, compensation, performance on employee performance. How the effect of competence on job satisfaction and how the compensation effect on job satisfaction. Respondents in this study were 180 employees who have high levels of management level low, middle and top management in the telecommunications services company. Research analysis techniques using SEM analysis. The study found that the competence of positive and significant impact directly on job satisfaction; competence significant impact on the performance of employees through job satisfaction; compensation positive and significant effect on employee performance; compensation positive and significant effect on employee performance with going through job satisfaction; job satisfaction significant positive effect on employee performance; organizational commitment insignificant impact on the performance of the employees.]]>
<![CDATA[Efektivitas Pemeriksaan, Penagihan Pajak dengan Surat Paksa dalam Rangka Meningkatkan Penerimaan PPN Pada KPP Pratama Banjarmasin ]]>
<![CDATA[Fatimah Fatimah]]>;
<![CDATA[Kasyful Anwar]]>;
<![CDATA[Ayu Oktaviani]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1656
<![CDATA[The purpose of this study to analyze the effectiveness of the examination, collection with forced letters to increase VAT receipts at KPP Pratama Banjarmasin from 2013-2017.This study uses a descriptive method describing the data processed and analyzed qualitatively based on realization data and comparison targets, with a standard reference of the specified indicators.The results of the analysis of the implementation of VAT audits at KPP Pratama Banjarmasin in 2013, 2015 and 2016 were less effective. 2014 is quite effective and 2017 has been effective. Some of the issuance of the SP2 is issued at the end of the year and may not be completed in the year concerned. The extent of the examination and data on taxpayers have not been maximally fulfilled so that they require a long inspection period. The implementation of tax collection with a forced letter of value-added in 2013-2016 was dominated by ineffective indicators both in terms of the number of forced letters submitted and the nominal amount. Based on the forced letters issued in that year all can not be conveyed by the bailiff due to difficulty identifying or finding the address of the taxpayer and it is not yet clear. The effectiveness of 2017 in terms of absolute shows very effective criteria. The tax authorities carry out active collection of forced letters issued in 2017. Then new regulations PMK 165 / PMK.03 / 2017 are issued regarding tax arrears or calculation of unpaid tax payable at the prescribed rates. Then the taxpayer is more cooperative in paying his tax debt.]]>
<![CDATA[Efisiensi Biaya Pada Sistem Pertanian Berbasis Zero Waste di Kabupaten Soppeng ]]>
<![CDATA[Rezky Ramadhani]]>;
<![CDATA[Vincent Wisnu Sanjaya]]>;
<![CDATA[Wahdina Sukma Rahmawati]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1657
<![CDATA[The objective of the research was to know how to calculate Cost Efficiency in a Zero Waste Agriculture System in Soppeng District. The method of purposive sampling was used in research. The data is used in this study consists of prime and secondary data. The prime data consists of observational and interview data directly from a joint group of assisted farmers in Soppeng District, South Sulawesi, who have applied LEISA and as a comparison who have not applied LEISA. The secondary data consists of information about agricultural in LEISA, implementing zero waste in the integration of rice-cattle, sustainable farming systems. The result of this research showed that the utilization of Liquid Organic Fertilizer (POC) and Solid Organic Fertilizer (POP) in planting rice fields proved to be efficient at costs of 4-6%, increasing the number of crops by 12-15% and quality of crops, besides the use of organic fertilizers can increase soil fertility. Utilization of straw for cattle is proven to streamline costs reaching 4-6%. Biogas utilization for daily needs can reduce the cost of using LPG gas because it can produce biogas which is equivalent to 3kg / week.]]>
<![CDATA[Exploring the Needs of Parties in Church Management in Building Knowledge Management System of Financial Reporting ]]>
<![CDATA[Cathryna Rumondang Bulan Simangunsong]]>;
<![CDATA[Elisabeth Yansye Metekohy]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i2.1658
<![CDATA[This study explores the possible adoption of the Knowledge Management System (KMS) in church management which is an agent in the agency relationship between the management and congregation and donors. Since the agents mostly do not realize that they need to know that they are responsible for the presentation of Financial Reports, thus they do not realize that they need a Knowledge Management System for the Accounting and Financial Reporting; the need must be investigated. Moreover, in the case study church, the accounting process is very much not applied as the result of a lack of knowledge. This fact tells that churches need knowledge of the accounting process. All of those types of knowledge need to be managed in a system. The methodology used in this investigation was The Soft System Methodology (SSM). SSM emphasizes on understanding the problem situations faced by church management and expresses the situations in rich pictures. Data were gathered from interviews, focus group discussions and observations. A protestant church in Jakarta is the case study setting, focusing on pastors who give sermons, presbyters, administrators together with employees who manage all churches’ activities. The findings highlight problems faced by the various stakeholders and propose solutions in the form of a conceptual model for a Knowledge Management System platform to improve learning as well as utilizing digitized knowledge of Accounting and Financial Reporting.]]>
