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Vokasi: Jurnal Riset Akuntansi
Published by Universitas Pendidikan Ganesha
ISSN : 2337537X     EISSN : 26861941     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Vokasi : Jurnal Riset Akuntansi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting education; - Accounting and information systems; - Auditing; - Behavioral issues in accounting; - Capital markets; - Corporate governance; - Earnings management; - Financial accounting and reporting; - International accounting; - Management accounting; - Social and environmental accounting; - Islamic accounting; - Banking and finance; - Also book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 320 Documents
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Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar Di BEI): (Studi Kasus pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI) Alfina Yanti, Ni Ketut Irna; Wahyuni, Made Arie
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100214

Abstract

This research aims to determine the effect of profitability, leverage, and company size on tax avoidance in property and real estate sector companies listed on IDX. This research uses quantitative methods. The population in this study were property and real estate sector companies listed on the IDX, which are 94 companies. The sample in this study was determined by purposive sampling technique so that 34 companies were obtained that met the criteria. The research period is 2022 - 2024 so that the number of research samples is 102 samples. However, there are 19 outlier data so that the final sample in this study is 83 samples. The data used in this study are secondary data obtained from the company's financial statements. Multiple linear regression analysis was used for the data analysis, including descriptive statistical analysis, classical assumption testing and hypothesis testing, processed using the IBM SPSS application version 27. The results showed that partially profitability and company size have a positive and significant effect on tax avoidance, while leverage has a negative and significant effect on tax avoidance in property and real estate sector companies listed on the IDX in 2022-2024. Simultaneously profitability, leverage, and company size have a significant effect on tax avoidance with an influence level of 21%.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Telekomunikasi yang Terdaftar di BEI Pada Tahun 2020-2024 Ni Kadek Dwi Pradnya Dewi; Ni Luh Gede Erni Sulindawati; Putu Riesty Masdiantini
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100603

Abstract

This study aimed to examine the effect of independent board of commissioners, managerial ownership, institutional ownership, and audit committee on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research problem was motivated by the lack of good corporate governance implementation in telecommunication companies and the decline in financial performance. The population consisted of all telecommunication companies listed on the IDX from 2020 to 2024. Data collection was conducted using the documentation method, and the sample was selected through purposive sampling. The final sample included 17 companies, with a total of 85 observations. The data were analyzed using multiple linear regression analysis. The results of the study indicated that, partially, the independent board of commissioners, managerial ownership, institutional ownership, and audit committee had a significant positive effect on financial performance. These findings implied that strengthening corporate governance through the roles of independent commissioners, managerial ownership, institutional ownership, and an effective audit committee could promote the sustainable improvement of a company's financial performance.
Analisis Profit Margin, Price Earning ratio dan Earning Per Price Terhadap Return On Investment Pada Perusahaan SubSektor Rokok tahun 2019-2023 Salsabila, Shofia; Edy Sujana; Wiguna, I Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.100626

Abstract

This study aims to analyze the influence of Profit Margin, Price Earning Ratio (PER), and Earning Per Share (EPS) on Return on Investment (ROI) in cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The cigarette sub-sector was selected due to its significant economic contribution, despite facing challenges such as strict regulations and social pressure, making financial ratio analysis essential in evaluating investment performance. This research adopts a quantitative approach using multiple linear regression. Data were obtained from company financial statements selected through purposive sampling. The results show that individually, Profit Margin, PER, and EPS have a positive and significant effect on ROI. Profit Margin reflects operational efficiency, PER indicates market perception of company valuation, and EPS demonstrates the company’s ability to generate profit per share. Simultaneously, these three variables also have a significant effect on ROI. These findings suggest that the combination of these financial ratios serves as a critical indicator for assessing and improving investment returns. This study is expected to serve as a reference for investors and company management in making more accurate and measurable financial decisions..
PENGARUH PENERAPAN SAMSAT DIGITAL NASIONAL DAN SAMSAT KERTI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN BULELENG Rahayuni, Ni Putu Vira Sinta; Darmawan, Nyoman Ari Surya; Putra, I Putu Yunartha Pradnyana
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100640

Abstract

This research was conducted with the aim to determine the influence of the National Digital Samsat application (SIGNAL) and the Samsat Kerti service on motor vehicle taxpayers’ compliance in Buleleng Regency. This research is classified as a quantitative study, in which primary data were used. The primary data were collected by distributing questionnaires online via Google Form. The population of this research consists of 524,799 motor vehicle taxpayers registered at the Joint Samsat Office of Buleleng. The sampling technique used is purposive sampling, and the total sample determined was 100 respondents, who are motor vehicle taxpayers domiciled in Buleleng Regency and have used both the SIGNAL application and Samsat Kerti service. The techniques used to analyze the data include Descriptive Statistical Analysis, data quality testing, classical assumption tests, multiple linear regression analysis, t-tests, and the coefficient of determination (R²), all processed using SPSS version 26.0 for Windows. This research found that both the SIGNAL application (X1) and Samsat Kerti service (X2) have a positive and significant influence on motor vehicle taxpayer compliance (Y) in Buleleng Regency.  
Pengaruh Struktur Modal, Profitabilitas, Dan Growth Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Sub Sektor Basic Material Yang Terdaftar Dibursa Efek Indonesia) Periode 2021-2023: (Studi Kasus pada Perusahaan Sub Sektor Basic Material yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Wulandari, Putu Crystina; Dewi, Putu Eka Dianita Marvilianti
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100674

Abstract

This study aims to examine the effect of capital structure, profitability, and company growth on firm value in the basic materials sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2021– 2023. This research is a quantitative study with an associative approach. The data used are secondary data in the form of annual financial statements from 33 selected companies using purposive sampling, with an observation period of three years, resulting in a total of 99 observations. The data analysis was conducted using multiple linear regression. The results show that: (1) capital structure has a positive and significant effect on firm value, (2) profitability has a positive and significant effect on firm value, and (3) company growth has a negative but not significant effect on firm value. These findings are expected to serve as a consideration for company management and investors in making strategic decisions and as a reference for future research to include additional variables and extend the observation period to obtain more comprehensive results.
PENGARUH RASIO AKTIVITAS, EFISIENSI OPERASIONAL, DAN TINGKAT SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Ni Ketut Poni Ulandari; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.100780

Abstract

This study aimed to thoroughly examine the influence of activity ratio (TATO), operational efficiency (BOPO), and solvency level (DER) on the profitability (ROA) of property sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2023. The research employed a quantitative method with a sample of 26 companies selected through purposive sampling out of a total of 94 listed companies. Data were obtained from published annual financial reports and analysed using multiple regression techniques to assess the impact of each variable. The results indicate that the activity ratio (TATO) and the solvency level (DER) have a positive and significant effect on profitability, whereas operational efficiency (BOPO) does not show a significant influence. These findings reinforce the importance of effective asset and debt management to improve efficiency and the sustainability of financial performance in property companies, especially in challenging market conditions. The results of this study are expected to provide empirical evidence that can serve as a foundation for future research related to the influence of solvency on the profitability of companies in the property sector, thereby enriching the literature and expanding the understanding of financial factors that impact profitability.
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN DAN PEMADANAN NIK SEBAGAI NPWP TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SINGARAJA Hermaswari, Diah Laksmi; Astawa, I Gede Putu Banu; Nyoman Ayu Wulan Trisna Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.100781

Abstract

              This study aims to analyze the influence of Taxpayer Awareness, Tax Socialization and Matching NIK as NPWP on Individual Taxpayer Compliance at the Singaraja Pratama Tax Service Office. This type of research uses a quantitative approach with a survey method through a questionnaire with 100 respondents. Data analysis was carried out using multiple linear regression with SPSS 26. The results of this study indicate that (1) taxpayer awareness has a positive effect on individual taxpayer compliance, (2) tax socialization has a positive effect on individual taxpayer compliance and (3) matching NIK as NPWP has a positive effect on individual taxpayer compliance.      
Pengaruh Literasi Perpajakan, Sanksi Pajak, dan Digitalisasi Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Singaraja Saputra, Komang Trisnawa; Darmawan, Nyoman Ari Surya; Putra, Putu Yunartha Pradnyana
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.100786

Abstract

This study aims to examine the influence of tax literacy, tax sanctions, and the digitalization of the tax system on individual taxpayers' compliance. This research is classified as quantitative research. The sample consisted of 131 non-employee individual taxpayers who are registered at the KPP Pratama Singaraja and run a business in the city of Singaraja, selected using a purposive sampling technique. The data analysis technique employed was multiple linear regression. The results indicate that tax literacy has a significant positive effect on individual taxpayer compliance. Tax sanctions also have a significant positive effect on individual taxpayer compliance. Furthermore, the digitalization of the tax system significantly and positively affects individual taxpayer compliance. These findings support attribution theory, which suggests that individuals perceive others’ behavior as influenced by both internal and external factors. Future research is recommended to explore other variables such as tax awareness, attitudes toward taxation, experiences with the tax system, social support, and the quality of tax services. Keywords : tax literacy; tax sanctions; tax system digitalization, taxpayer cmpliance
Pengaruh Sistem Pengendalian Internal Pemerintahan, Good Governance, Kompetensi Aparatur Desa, dan Job Rotation terhadap Pencegahan Korupsi dalam Pengelolaan Dana Desa Febiyanti Indah Putri, Ni Putu Anggi; Prayudi, Made Aristia; Putra, Putu Yunartha Pradnyana
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100938

Abstract

This study aims to examine the internal government control system (SPIP), good governance, competence of village officials, and job rotation on corruption prevention in village fund management in Klungkung Regency. This study uses a quantitative approach with instruments in the form of questionnaires. The population in this study is the village apparatus in Klungkung Regency. The sample was determined by the convenience sampling method so that 98 respondents were obtained from a total population of 769 people. The data analysis techniques used include descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis test using SPSS version 25. The results of the study show that the internal control system of government, good governance, and job rotation have a positive and significant effect on corruption prevention. Meanwhile, the competence of village officials has a negative and significant effect on corruption.
Pengaruh Profitabilitas Financial Leverage dan Pajak Penghasilan Terhadap Perataan Laba Nihu, Margareta Sriningsi; Putu Sukma Kurniawan
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.101325

Abstract

This study aims to determine the influence of profitability, financial leverage and income tax on income smoothing. The design in this study is included in quantitative research with a causal or causal approach. The population in this study is companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The sample selection technique uses purposive sampling. There are 32 companies that meet the criteria, so the total sample used in this study is 160. The data used is secondary data obtained through the relevant Company's financial and annual statements. The software used to analyze the data is Eviews version 10 to perform multiple linear regression analysis. The results of the study show that profitability and financial leverage have a positive and suggestive effect on income smoothing, while income tax has no effect on income smoothing.

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