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Jurnal Analisa Akuntansi dan Perpajakan
Published by Universitas Dr. Soetomo Surabaya
ISSN : 25485881     EISSN : 25485881     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Jurnal Analisa Akuntansi dan Perpajakan diterbitkan dan dikelola oleh Program Studi Akuntansi Universitas Dr Soetomo Surabaya bekerjasama dengan Asosiasi Konsultan Pajak Publik Indonesia (AKP2I) Pengurus Daerah (PengDa) Jawa Timur. Jurnal Analisa Akuntansi dan Perpajakan mengajak para akademisi maupun praktisi untuk melakukan analisis berbagai masalah dalam bidang akuntansi dan perpajakan serta menyampaikan pemikiran dan gagasan untuk pengembangan konsep akuntansi dan perpajakan melalui tulisan ilmiah. Jurnal Analisa Akuntansi dan Perpajakan terbit 2 kali 1 tahun, yaitu pada bulan Maret dan September.
Arjuna Subject : -
Articles 328 Documents
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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE saadah, lailatus; Permatasari, Annisa Indah; Muhammad Soedarman , Soedarman
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8674

Abstract

This research aims to determine the effect of profitability, leverage and company size on tax avoidance. This study uses a causal quantitative research with descriptive statistical analysis. The sampling technique uses purposive sampling was canducted on property and real estate companies listed on Indonesia Stock Exchange in 2021-2022 with a sample of 54 companies. The analysis method was processed using SPSS with data analysis techniques wich include normality test, multicolinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test (R²), and partial influence test (t test). The research results show that profitability and leverage influence tax avoidance. Meanwhile, company size has no effect on tax avoidance
MEMBEDAH KESEHATAN FINANSIAL BUMDES SUKSES BERSAMA SUGIHWARAS: PERSPEKTIF RASIO KEUANGAN Nur Amiril; Husnayetti; Junarti; Gusneli
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8678

Abstract

This study analyzes the financial wellness of Badan Usaha Milik Desa (BUMDes) Sukses Bersama Sugihwaras for the 2021-2022 period, given the importance of a deep understanding of BUMDes' financial performance. The aim is to evaluate the financial dynamics of the BUMDes comprehensively. The method used is financial ratio analysis, covering liquidity, solvency, profitability, and efficiency. Results show significant liquidity improvements, capital structure strengthening, and asset utilization efficiency. Despite slight decreases in ROE and ROA, the BUMDes maintained good profitability with an increased Net Interest Margin (NIM). In conclusion, BUMDes Sukses Bersama Sugihwaras demonstrates overall positive financial performance, providing valuable insights for future strategic decision-making.
Analisis Pengaruh Modernisasi Administrasi Perpajakan dan Self Assessment terhadap Kepatuhan Wajib Pajak Orang Pribadi Naurahsyah, Najla; Eriswanto, Elan
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8696

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modernisasi administrasi perpajakan serta penerapan self assessment terhadap kepatuhan wajib pajak orang pribadi. Metode penelitian yang digunakan yaitu kuantitatif asosiatif, dimana penelitian ini akan melihat hubungan dua variabel independen dengan variabel dependen, yaitu modernisasi administrasi perpajakan dan self assessment terhadap kepatuhan wajib pajak orang pribadi. Data yang digunakan yaitu data primer, yang didapat dari penyebaran kuesioner kepada 63 sampel yang merupakan dosen Universitas Muhammadiyah Sukabumi. Jumlah sampel tersebut dihasilkan melalui teknik sampling purposive menggunakan rumus slovin. Analisis data dilakukan dengan regresi linear berganda. Dari hasil penelitian menunjukkan bahwa modernisasi administrasi perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi, self assessment berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Serta modernisasi administrasi perpajakan dan self assessment berpengaruh secara simultan terhadap kepatuhan wajib pajak. Temuan ini mengindikasikan bahwa peningkatan modernisasi administrasi perpajakan dan penerapan self assessment dapat meningkatkan kepatuhan wajib pajak orang pribadi.
PENGARUH AUDIT DELAY, KOMITE AUDIT, DAN KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Mohamad Soedarman; Nur Aziza Janadea; saadah, lailatus
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8702

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit delay, komite audit dan kualitas laporan keuangan terhadap nilai perusahaan dengan kepemilikan manajerial sebagai variable moderasi. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling dan dengan kriteria yang sudah ditentukan diperoleh sampel sebanyak 23 perusahaan atau 69 data. Hasil penelitian menunjukkan bahwa audit delay berpengaruh negatif terhadap nilai perusahaan, komite audit tidak berpengaruh terhadap nilai perusahaan dan kualitas laporan keuangan berpengaruh positif terhadap nilai perusahaan. Kepemilikan manajerial tidak mampu memoderasi pengaruh audit delay terhadap nilai perusahaan, kepemilikan manajerial memperkuat pengaruh komite audit terhadap nilai perusahaan, dan kepemilikan manajerial memperlemah pengaruh kualitas laporan keuangan terhadap terhadap nilai perusahaan.
Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Barang Konsumsi Nathanael, Vivian Novita; Paramitha, Melvie
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8762

Abstract

The financial condition of a company over a certain period is referred to as financial performance, encompassing how funds are circulated and allocated to achieve the company’s objectives. This study is aimed at examining how ownership structure and company size impact the financial performance of consumer goods manufacturing companies incorporated in the Indonesia Stock Exchange from 2018 to 2022. Quantitative data is utilized in this research, with secondary data derived from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX). Data analysis is conducted using IBM SPSS Version 26. The research findings indicate that ownership structure has a positive and significant impact on financial performance, with a significance value of 0.010 < 0.05. Meanwhile, company size has a negative and significant impact on financial performance, with a significance value of 0.000 < 0.05. Keywords: Financial Performance, Ownership Structure, Company Size, Manufacturing Companies, Consumer Goods.
THE INFLUENCE OF SOCIAL MEDIA, SEARCH ENGINE OPTIMIZATION, CONTENT STRATEGY, AND FINANCIAL REPORT QUALITY ON BUSINESS GROWTH Darmayanti, Novi; Manaf Dientrimei, Abdul; Ali Wafa, Moh; Imama Nurun Najjah, Fella; binti Jamil, Amirah
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8782

Abstract

ABSTRACT This study aims to examine the influence of social media, search engine optimization, content strategy, and financial report quality on business growth (A Study on Micro-Enterprises in Lamongan Regency). This research was conducted in Lamongan, involving 99 micro-enterprise owners throughout Lamongan Regency as respondents. This quantitative study employs multiple linear regression. The technique is processed with SmartPLS to analyze several hypotheses. The inter-correlation model between the four variables in this study reveals that social media, content strategy, and financial report quality have a significant correlation with business growth; however, the search engine optimization variable does not have a significant correlation with business growth. Keywords: Social Media, Search Engine Optimization, Content Strategy, Financial Report Quality.
PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIALTERHADAP MANAJEMEN LABA DIINTERVENING ASIMETRI INFORMASI whittleliang hakki, tandry; Selviany; Amaliyana
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8972

Abstract

Earnings management is an activity carried out by management by interfering in the preparation of a company's financial statements for the benefit of the company or individuals. The practice of earnings management can be detected using the financial performance approach, managerial ownership, and information asymmetry. This study aims to examine the effect of managerial ownership, information asymmetry, and profitability on earnings management carried out by companies. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the expected research results in this study are: (1) Financial performance has a significant effect on earnings management; (2) Managerial ownership does not have a significant effect on earnings management; (3) Financial performance has a significant effect on information asymmetry; (4) Managerial ownership does not have a significant effect on information asymmetry; (5) Information asymmetry has an effect on earnings management; (6) Financial performance has an indirect effect on earnings management practices mediated by information asymmetry; (7) Managerial ownership has an indirect effect on earnings management practices mediated by information asymmetry
DETERMINAN DIGITALISASI PAJAK MELALUI NIAT PERILAKU Jufri, Nurhayati; Yuliza, Arma; Yulian Mela, Fefti; Nofrianty, Nofrianty
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.9099

Abstract

This research aims to analyze the influence of the Self Assessment System, Click, Call and Center, Hedonic Motivation and Facilitating Conditions on Tax Digitalization with Taxpayer Behavioral Intentions as an Intervening Variable, on Individual Taxpayers registered at KP2KP Pasir Pengaraian, Rokan Hulu Regency. The data source is primary data obtained from distributing questionnaires. The data analysis method uses the Structural Equation Modeling (SEM) model with the Partial Least Square (PLS) approach. The research results show that Click, Call and Center have an effect on Tax Digitalization while Self Assessment System, Hedonic Motivation and Facilitating Conditions have no effect on Tax Digitalization. Keywords: Self Assesment System, Click, Call and Center, Hedonic Motivation, Facilitating Condition, Tax Digitalitation and Behavior Intention

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