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INDONESIA
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Published by Politeknik Negeri Batam
ISSN : 25489925     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 221 Documents
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The Effectiveness of Advertising Cost Against Sales and Firm Value Yohanes Adi Nugroho; Murti Puspita Rukmi; Perdhiansyah Perdhiansyah
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5068

Abstract

Businesses and companies use advertising as a product promotion tool for customers. Every expenditure utilizing advertising carried out by the company is used to attract public interest in a product, which will increase product sales and ultimately impact increasing company value. This study examines the effectiveness of advertising costs and their impact on sales and company value. The research samples use data from the financial reports included in the consumer goods sector with the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018-2021. The research method is quantitative, and the sampling method is purposive. The test results show an influence between advertising costs and sales, and there is an effect between advertising costs and sales on firm value. The findings imply that advertising costs by companies can increase public awareness and then increase company sales. So, the higher advertising intensity the company carries can boost profits and increase company value in the eyes of investors or potential investors. This study found that advertising costs, besides influencing sales, also affect company value.
Do high costs in the capital structure contribute to the nexus between board gender and financial performance? Gun Gun Budiarsyah
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5085

Abstract

This study examines the relationship between board diversity and financial performance. Additionally, the capital structure serves as a moderating variable. BOD diversity includes gender, nationality, and age, while capital structure is measured by leverage. Previous studies have not considered the moderating role of capital structure, even though leverage is a trade-off between benefits and costs. Data were collected from 162 firms listed on the Indonesia Stock Exchange from 2017 to 2020, and panel data was analyzed. Directors are more likely to be homogeneous. Specifically, female directors did not impact return on assets (ROA) and equity (ROE), even when their numbers continually increased. Surprisingly, when female directors were moderated by leverage, profitability became negative and significant. Moreover, before and after moderation, old directors did not differ negatively or significantly. In addition, foreign directors initially increased ROA and ROE, but the empirical results were reversed when it was moderated by leverage. The number of female directors chosen by companies should be corrected not as a result of a positive image but based on their competence. Additionally, it is necessary to reduce the role of the old director. To reiterate, the level of debt becomes a significantly stressful cost signal.
The Effect of Before and After Getting Tax Education on Tax Compliance Fakhral Nisa; Dedi Kurniawan
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.4529

Abstract

Tax education is needed to fulfill the level of community compliance with taxation. To increase obedient behavior, taxpayers must understand tax regulations. This study aims to test whether there is an influence before and after getting a tax education. This research uses a quantitative approach using experimental research. The total number of respondents in this study was 62. The data collection method of this study used a questionnaire distributed via Google Forms. The result of the research is that there is a difference in tax compliance after and before getting a tax education.
Does Performance Evaluation Mattered? An Explanation from Literature Study Aryan Danil Mirza. BR; Fitri Mareta
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.5331

Abstract

Performance evaluation aims to improve human resources to accelerate the achievement of organizational goals. This systematic review identifies individual performance evaluation indicators and builds a reliable information system based on errors in evaluating performance. This research is qualitative. This research uses secondary data using a literature study approach. A systematic literature search was conducted for peer-reviewed articles published from 1991 to 2022 that discussed performance evaluation. Bibliographical databases include Science Direct, Emerald, JSTOR, and Osiris. Articles must identify individual performance appraisal factors and errors in performance evaluation. The results identify that the organization carries out performance evaluations aimed at reviewing individual performance to determine each individual's potential so that it can be adjusted to the organization's reward and punishment standards. However, several individual performance appraisal factors and errors in a performance evaluation that have important implications for practice are caused by the hello effect, horns effect, central tendency, and strictness and leniency. This study has several limitations because this review covers a range of performance evaluation topics, ignoring many other papers that could provide meaningful insights. Further research can expand the topic of discussion related to performance evaluation indicators, especially in Indonesia. In addition, this review explicitly discusses performance evaluation in the private sector. Further research can specifically discuss public sector performance evaluation so that it has an impact on improving public sector performance and encouraging Good Corporate Governance (GCG).
Pembelajaran Inklusi Pajak Berbasis PBL: Proyek Pengembangan E-Filing Pajak Penghasilan Versi Edukasi Jasmine Afifah; Arniati Arniati; Mega Mayasari; Viona Salsabila Anggreini; Siska Ayu Yulianingsih
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.6589

Abstract

This research aims to determine whether a tax inclusion program through Project Based Learning (PBL) in developing an educational version of e-filing tax application can educate students about taxation and how to report taxes. The research also aims to understand the implications of tax inclusion through PBL in developing the educational version of e-filing tax application on students' tax awareness. The sampling was done using purposive sampling technique, with the criteria of fourth, sixth, and eighth semester students from the Department of Computer Engineering and the Department of Business Management at Batam State Polytechnic who were directly involved in the process of developing the educational version of e-filing tax application project. This research is a qualitative descriptive study. The results of this research show that the implementation of tax inclusion through PBL has successfully educated students about taxation. This includes understanding of PPh, NPWP, EFIN and the differences in SPT, which include SPT 1770SS, 1770S, and 1770 for individual taxpayers, and SPT 1771 for corporate taxpayers. The implications of the tax inclusion program through PBL have led to an increase in students' tax awareness, as evidenced by their understanding of tax benefits and their awareness and willingness to report and pay taxes.
Determinant of Sustainability Performance: Diversification, Corporate Governance And Intellectual Capital Asih Handayani; Ratih Qadarti Anjilni
Journal of Applied Accounting and Taxation Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i1.7175

Abstract

This study examines whether diversification impacts good corporate governance proxied by the board of directors, independent commissioners, audit committees, institutional ownership, and intellectual capital on sustainability performance. This research explores previous studies regarding sustainability performance. This study uses LQ45 index companies as a research sample in the 2020-2022 period. The researchers used a purposive sampling method to select 22 companies that met the criteria. The analytical method used is Panel Data Regression Analysis. The results of the study show that independent commissioners and intellectual capital have a significant effect on sustainability performance. At the same time, diversification, board of directors, audit committees, and institutional ownership do not affect sustainability performance.
The Crucial Role of Indonesian CEOs in Tax Decision-Making: An Examination of Tax Avoidance Practices Sahrian Aditya Rahmatulloh; Dwi Ladyssa Nainggolan
Journal of Applied Accounting and Taxation Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i1.7282

Abstract

This study aims to fill a research gap by exploring how Indonesian CEOs' demographic traits and management styles influence corporate tax avoidance practices. Using regression analysis on data from non-financial companies listed on the Indonesia Stock Exchange (2018-2021), variables such as CEO nationality, financial data, and Effective Tax Rate (ETR) are examined. The study compares tax avoidance practices relative to CEO characteristics. The research reveals a significant negative relationship between Indonesian CEOs and ETR, indicating a propensity for tax avoidance. CEO background, notably nationality, is crucial in shaping strategic decisions regarding tax practices. Robustness tests confirm the relationship's validity, free from observable endogeneity bias. This study focuses on Indonesian CEOs, contributing valuable insights into how executive backgrounds impact corporate tax strategies. It underscores the importance of considering leadership traits in evaluating corporate strategies beyond financial performance.
How Does Financial Expertise Moderate the Influence of Local CEOs on Tax Avoidance? Rodhiyah Rodhiyah; Heru Tjahjono; Aminatuzzuhro Aminatuzzuhro
Journal of Applied Accounting and Taxation Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i1.7292

Abstract

This research investigates the impact of local CEOs on tax avoidance, considering how CEO financial expertise moderates this influence. Utilizing data from 665 observations of non-financial firms listed on the Indonesia Stock Exchange between 2018 and 2021, the study employs moderated regression analysis (MRA) to assess its hypotheses. Consistent with the upper echelons theory, the findings suggest that local CEOs exert a positive and significant effect on tax avoidance. Conversely, the presence of financial expertise among CEOs appears to mitigate the negative impact of local CEOs on tax avoidance. The Coarsened Exact Matching (CEM) method robustly validates these conclusions. In essence, this study underscores the significance of both CEO locality and financial expertise in shaping corporate tax avoidance behaviour.
Analysis of the Implementation and Impact of Green Accounting on the Profitability of the Tofu Factory in Kuamang Ujung Gading Village, West Pasaman District Tia Yosiska; Yenni Samri Juliati Nasution; Kusmilawaty Kusmilawaty
Journal of Applied Accounting and Taxation Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i1.7307

Abstract

This research aims to assess the implementation of Green Accounting in managing waste produced by tofu factories and to examine the impact of expenditure costs resulting from Green Accounting implementation on the profitability of the Tofu Factory in Kuamang Ujung Gading Village, West Pasaman District. Primary data serves as the source for this study. Data collection methods include observation, interviews, documentation, and surveys conducted at the research site using qualitative descriptive methodology. Findings indicate suboptimal implementation of Green Accounting at the Kuamang Ujung Gading Tofu Factory, focusing solely on solid waste such as tofu dregs, which are resold for animal feed, while liquid waste remains untreated, with only two wastewater storage ponds available. Insufficient capacity in treating tofu wastewater leads to overflow during rainfall, contaminating nearby water bodies and agricultural lands. Additionally, the factory lacks recording reports on expenses related to tank or holding pond construction, thus hindering an accurate assessment of their impact on business profitability.
Cloud-Based Integrated Financial Application Design for MSMEs Mega Mayasari; Nadia Fathurrahmi Lawita, B.Com., MAccBIT; Supardianto Supardianto; Arniati Arniati
Journal of Applied Accounting and Taxation Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i1.7321

Abstract

Abstract. Saat ini, telah tersebar berbagai macam aplikasi keuangan dan akuntansi yang tersedia secara bebas ataupun berbayar. Namun, belum tentu aplikasi yang tersedia tersebut sesuai dengan kebutuhan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). penelitian sebelumnya hanya mereview beberapa aplikasi keuangan dari Play Store, dan hanya berfokus pada aplikasi Point of Sale (POS) serta belum mengintegrasikan fungsi pembuatan laporan keuangan dan perhitungan Break Even Point (BEP). Penelitian ini bertujuan melakukan feasibility study teknis terkait aplikasi keuangan terintegrasi berbasis cloud dan merancang aplikasi keuangan tersebut. Integrasi meliputi fungsi pembuatan laporan keuangan dan fungsi perhitungan BEP. Metode pengumpulan data dengan melakukan FGD kepada 10 Pengelola UMKM yang tergabung dalam komunitas usaha di Indonesia. Metode pembuatan aplikasi keuangan terintegrasi menggunakan pendekatan Rapid Application Development (RAD). Hasil feasibility teknis menunjukkan bahwa content of site: 60% setuju bahwa konten aplikasi ini direview oleh para ahli dibidangnya, authority of source: 53% responden setuju bahwa informasi yang ada di dalam website dibuat oleh professional yang dapat dipertanggung jawabkan sesuai bidangnya, design: 72% responden setuju dan 18% responden menyatakan sangat setuju dengan desain website bantu umkm memiliki navigasi yang mudah, tulisan mudah dibaca, halaman website aplikasi bantu umkm jelas, accessibility dan availability of information: 65% responden setuju dan 25% responden menyatakan sangat setuju bahwa situs web ini mudah diakses, quality of links to other sources: Sekitar 56% responden setuju dan sangat setuju bahwa link website ini telah direview, user support: 50% tidak setuju jika website aplikasi Bantu UMKM memberikan informasi terkait pihak yang dapat dihubungi dan terdapat kotak saran, perceived information quality: 49% responden setuju dan 8% responen menyatakan sangat setuju jika konten informasi yang ada di dalam aplikasi web Bantu UMKM ini update, bebas dari kesalahan dan memiliki data yang lengkap, trust: 47% responden menyatakan setuju dan 7% menyatakan sangat setuju bahwa link aplikasi website Bantu UMKM dapat melindungi data privasi pengguna, perceived usefulness: sekitar 73% setuju bahwa situs web ini mudah dinavigasi dan mudah dipelajari cara menggunakannya, intention to use: 50% setuju dan sangat setuju sedangkan 50% responden lainnya menyatakan netral untuk menggunakan aplikasi berbasis web ini di masa mendatang namun setelah beberapa perbaikan mereka merekomendasikan menggunakan. Hasil perancangan aplikasi keuangan terintegrasi berbasis cloud dengan nama BANTU UMKM. Aplikasi ini mengintegrasikan antara fungsi laporan keuangan dan fungsi perhitungan BEP

Page 17 of 23 | Total Record : 221

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