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[Pengukuran Capaian Kinerja Supply Chain ]]>
<![CDATA[Andi Abdul Azis Ishak]]>
<![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.v4i2.1660
<![CDATA[The aim of this research is to observe and measure the performance of the supply chain implemented by PT. Eastern Pearl Flour Mills in Makassar. The research was conducted by using the Supply Chain Operation Reference (SCOR) Method. There are five components, reliability, responsiveness, flexibility, costs, and assets, being assessed and tested as to whether it is aligning and appropriate as the best way in achieving the business’s objectives. It is found that both Supply Chain Management Cost (SCMC) and Cost of Averages Sold (COGS) were in high level of performance (excellent positions) with a gap value of 20% and 12% respectively. Meanwhile, Perfect Order Fulfillment (POF), Order Fulfillment Cycle Time (OFCT) and Cash to Cash Cycle Time (CTCCT) are only at a moderate level by indicating result (gap value) around 6%, 15%, and 10% respectively. It is, however, Return on Supply Chain Fixed Asset (ROFA) and Return on Working Capital (ROWC) are still in the average position with a gap value of 8%. It can be concluded that all supply chain components have been managed properly.]]>
<![CDATA[Analisis Determinan Penghindaran Pajak Pada Perusahaan Publik yang Dikontrol Keluarga ]]>
<![CDATA[Sabar Warsini]]>;
<![CDATA[Hayati 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.v4i2.1661
<![CDATA[This study aims to explore the determination of tax avoidance in family-controlled public companies. The research sample was 336 firm years of public companies listed on the Indonesia Stock Exchange. Hypothesis testing uses a multivariate regression analysis. This study found that tax avoidance is influenced by the characteristics of the company and corporate governance mechanisms. We prove that leverage has a negative effect on tax avoidance, company size does not significantly influence tax avoidance, pretax return on asset and the level of financial distress have a positive effect on tax avoidance. This study also found that auditor quality has a negative effect on tax avoidance, while management compensation has a positive effect. However, this study cannot prove the effect of the effectiveness of the independent board on tax avoidance.]]>
<![CDATA[Tinjauan Komprehensif atas Peraturan Pembatasan Interest Deductions and Other Financial Payments di Indonesia ]]>
<![CDATA[Nurul Ismah]]>;
<![CDATA[Agustin Setya Ningrum]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i1.1443
<![CDATA[Tujuan penelitian ini adalah meninjau aspek dalam BEPS Action Plan 4 yang direkomendasikan oleh OECD dan G20 terhadap peraturan terkait pembatasan interest deductions and other financial payments di Indonesia. Penelitian ini juga membandingkan aspek tersebut dengan negara-negara OECD dan G20 serta mengidentifikasi potensi penerapan BEPS Action Plan 4 dalam mengatasi base erosion and profit shifting. Penelitian bersifat analisis kualitatif deskriptif, yang dilakukan melalui wawancara, tinjauan literatur, dan simulasi perhitungan potensi penerapan BEPS Action Plan 4 dengan menggunakan data wajib pajak tahun 2015. Berdasarkan hasil penelitian disimpulkan bahwa peraturan pembatasan interest deductions and other financial payments di Indonesia sudah memenuhi 6 dari 7 aspek, tetapi dalam bentuk pendekatan berbeda. Peraturan perpajakan negara-negara yang ditinjau telah memenuhi aspek-aspek tersebut dengan penyesuaian karakteristik negara. Kombinasi antara fixed ratio melalui DER dan BEPS Action Plan 4 dapat mengatasi praktik BEPS dengan lebih baik karena saling menutupi kelemahan masing-masing pendekatan. Komitmen mengadopsi rekomendasi best practice diperlukan demi terwujudnya kesamaan perlakuan perpajakan melalui harmonisasi peraturan perpajakan di Indonesia dan negara lainnya.]]>
<![CDATA[Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun ]]>
<![CDATA[Doni Putra Utama]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i1.1449
<![CDATA[This research is a causality study with the title "Effect of Government Internal Control Systems and Employee Competence on the Performance of Government Agencies in Karimun Regency." The purpose of this study was to determine the effect of the implementation of the Government's Internal Control System on the performance of Karimun Regency government agencies and to determine the effect of employee competence on the performance of Karimun Regency government agencies. Data collection using a questionnaire where the questionnaire contained questions about the Government's Internal Control System, employee competencies and agency performance. Data were tested using multiple linear regression statistical tests. Based on the results of the study, it can be concluded that the governmental internal control system has a significant positive effect on Government Agency Performance with the results of statistical tests that show a sig value of 0.016 <0.05 (alpha 5%). Employee Competency has a significant positive effect on Government Performance with the results of statistical tests showing a sig value of 0,000.]]>
<![CDATA[Good Governance Alokasi Dana Desa (ADD): Peran Perangkat dan Akuntabilitas Publik ]]>
<![CDATA[Desi Susilawati]]>;
<![CDATA[Parwoto Parwoto]]>;
<![CDATA[Puspita Dewi Wulaningrum]]>;
<![CDATA[Tri Tri Wijayanto]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i1.1506
<![CDATA[This research was conducted related to the accountability of the management of the Village Fund Allocation (ADD) 2018 in Village of Tirtomartani, Kalasan District. The research objectives are 1) Measuring the Role of Village Apparatuses in realizing good governance in managing village financial funds, 2) to determine the accountability of ADD management can work effectively for all dimensions, namely Transparency, Accountability and Participation in each process and stage which includes the Planning Phase, Implementation and Reporting 3) to help resolve the problems in the management of ADD so that issues regarding the management of ADD can prove and explain the strategic plans and objectives or the goals that have been planned and established by village government organizations through the meeting mechanism of village development planning. The results of this research that the principle of transparency and participation had been implemented well through the mechanism of consultation and deliberation that involved all elements of village community institutions, indicated by the answers of respondents show 91% answered "yes". The principle of transparency is fulfilled by the existence of clear information about the schedule of implementation of activities, sources of funds that are easily accessed by the community, showed that respondents' answers“yes” were 85.6%, which meant that implementation the ADD APBDES was already accountable. Although ADD management has been accountable, it certainly cannot be separated from the role of village officials or village apparatus which is a key to the successful management of ADD APBDES. The results showed that the role of village apparatus in Tirtomartani village was 72%., indicated that village apparatus have played a role to create good governance of managing ADD. This research is expected to contribute in the form of Transfer of Knowledge for village government administrators in order to be optimalized in the management of ADD in the planning process, implementation (expenditure of funds) and reporting in accordance with the provisions of the central government.]]>
<![CDATA[Analisis Faktor Pendorong Kecurangan Berbasis Teori Diamond Fraud pada Pemerintah Desa ]]>
<![CDATA[Lely Kumalawati]]>;
<![CDATA[Trisna Ayu Oktavia]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i1.1783
<![CDATA[The purpose of this study is to describe the perceptions of village government officials regarding the factors driving diamond fraud based fraud. Diamond fraud theory explains the factors of someone committing fraud. The methodology of this research is qualitative, the data used are primary data that is questionnaire. The sample in this study used a purposive sampling method with criteria of 256 employees of the Lumajang district government. The results showed that the perception of village government officials about the factors driving fraud was quite good, with mode 4 which means agreeing with the proxy of the diamond fraud theory.]]>
<![CDATA[Apakah Reputasi Perusahaan Menghasilkan Laba Yang Berkualitas Di Indonesia? ]]>
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i1.1811
<![CDATA[This study examines how the influence of a company's reputation on the quality of earnings generated from financial statements. The research data used are secondary data in the form of annual reports and financial reports from the Indonesia Stock Exchange within a period of 3 years (2016 - 2018). The research sample is non-financial sector companies listed on the Indonesia Stock Exchange. The main variable in this study is the company's reputation as an independent variable and earnings quality as the dependent variable. The control variables used in this study are asset growth, company size and ROA. Panel data regression was used as a tool to test the hypotheses of this study.]]>
<![CDATA[Dimensi Akuntabilitas Kinerja Instansi Pemerintah Daerah ]]>
<![CDATA[Dri Asmawanti]]>;
<![CDATA[Aisyah Mayang Sari]]>;
<![CDATA[Vika Fitranita]]>;
<![CDATA[Indah Oktari Wijayanti]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i1.1850
<![CDATA[This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from the results of the distribution of questionnaires to the head of the Regional Device Organization in the office of government agencies of Bengkulu City. The result of hypothesis testing shows that the application of the government's internal control system and the obedience to the regulation have a positive effect on the performance accountability of government agencies. From the results of this study, shows that the performance accountability of government agencies are required to improve the implementation of government internal control system and compliance with laws and regulations that will improve the accountability of performance control system of government agencies of Bengkulu City.]]>
<![CDATA[Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing ]]>
<![CDATA[Anggun Rizki Novira]]>;
<![CDATA[Leny Suzan]]>;
<![CDATA[Ardan Gani Asalam]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i1.1852
<![CDATA[Transfer pricing is the price for the delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s lenght principle. The purpose of this study to examine the influence factors of tax, intangible assets, and bonus mechanism on transfer pricing decisions. The population in this study are mining sector companies listed on the Indonesian Stock Exchange from 2015-2018. Sample selection technique used in purposive sampling and acquired 13 sample companies. The data used in this study was obtained from financial statement. Methods of data analysis in this research in logistic regression analysis using SPSS software version 23. The result showed that simultaneous tax, intangible assets, and bonus mechanism have a significant effect on transfer pricing decision. Tax partially have no significant effect on transfer pricing decision, while intangible assets has a significant positive effect on transfer pricing, and bonus mechanism have no significant effect on transfer pricing decision.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Penghindaran Pajak ]]>
<![CDATA[Winanda Wahana Warga Dalam]]>;
<![CDATA[Indah Novriyanti]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v5i1.1862
<![CDATA[Non-compliance of taxpayers triggers a reduction in the value of taxes received by the state. The results of the tax amnesty program prove that there are still many taxpayers who deliberately do not pay taxes to the state treasury. The purpose of this study is to examine the factors that influence tax avoidance. The object of this research is a manufacturing company, registered with IDX in 2013-2017. The data used in this study are secondary data. The samples used in this study were 240 companies. Analysis technique uses panel data regression analysis. The results of this study are profitability has a positive effect and leverage has a negative effect on tax avoidance. While the size of the company, the intensity of fixed assets and sales growth does not affect tax avoidance.]]>
