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INDONESIA
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 348 Documents
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PAJAK KENDARAAN : ANTARA KEPATUHAN DAN PEMBANGUNAN Gilang Zulius Trinamjaya; Reza Herlambang; Berry Iddo Wisono
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

This article discusses public awareness of the obligation to pay motor vehicle tax as part of local tax compliance. The purpose of this article is to explain the role of public awareness in encouraging motor vehicle tax compliance through a review of previous studies. The approach used is a literature study of twelve indexed articles published between 2021 and 2025 related to taxpayer awareness, Samsat services, sanctions, socialization, tax whitening programs, and motor vehicle tax compliance. The review shows that public awareness is an important factor in shaping voluntary compliance, but its influence becomes stronger when supported by tax knowledge, service quality, accessible payment systems, and consistent sanction enforcement. Tax whitening programs may reduce arrears, yet they must be accompanied by education to avoid dependence on temporary relief policies. This articleconcludes that strengthening public awareness requires continuous education, accessible services, and proportional rule enforcement.
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTAT Fauzan Widyatma Putra; Viriany
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

This study aims to examine the effect of leverage, profitability, and non-debt tax shield on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during 2022-2024. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR). This quantitative study uses secondary data obtained from annual financial reports. The sample was selected using purposive sampling, resulting in 32 companies and 96 observations. The data were analyzed using panel data regression with EViews 12. The results show that leverage has a negative and insignificant effect on tax avoidance, profitability has a positive and significant effect on tax avoidance, and non-debt tax shield has a negative and insignificant effect on tax avoidance. These findings indicate that profitability is the most relevant factor in explaining tax avoidance tendencies in the property and real estate sector.
AGRESIVITAS PAJAK DAN TANGGUNG JAWAB LINGKUNGAN: ANALISIS PENGARUH ESG SCORE PADA PERUSAHAAN YANG TERDAFTAR DI BEI Ajeng Mustika Rana; Sofia Prima Dewi
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

Tax avoidance practices remain a crucial issue for the government in its efforts to maximize state revenue. This research aims to examine and analyze the effect of ESG score on tax avoidance practices in companies listed on the Indonesia Stock Exchange for the 2021-2024 period with available ESG score data in the LSEG/Refinitiv database. The dependent variable used is tax avoidance, proxied by the Effective Tax Rate, with ESG Score as the independent variable, and leverage, ROA, and size as control variables. The chosen research design is descriptive conclusive, utilizing secondary data obtained from corporate financial statements and the Refinitiv database. Data analysis was conducted using panel data regression via the Eviews 12SV application. The results show that ESG score has a positive effect on tax avoidance. This finding indicates that companies engage in aggressive tax strategies to compensate for the costs arising from sustainability activities.
DETERMINAN PENGGELAPAN PAJAK DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Yulita Aprilia; Sabaruddin
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

Tax evasion remains a serious problem in Indonesia and causes significant state losses, while the existing tax system, tax understanding, and tax sanctions are considered not yet fully effective in curbing such practices. This study aims to analyze the influence of the tax system, tax understanding, and tax sanctions on tax evasion, with information technology as a moderating variable. A quantitative approach was used, with primary data from 100 individual taxpayer respondents at KPP Pratama Jakarta Setiabudi Satu selected through purposive sampling, analyzed using SEM-PLS with SmartPLS. Results show that the tax system, tax understanding, and tax sanctions have a significant negative effect on tax evasion, and information technology significantly moderates these effects. These findings underscore the importance of integrating tax policy and digital technology to reduce tax evasion in Indonesia.
DETERMINAN KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Zahra Akhirul Ahda; Sabaruddin
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

Taxpayer compliance is a key indicator of the success of Indonesia's self-assessment tax system, yet it still faces challenges such as declining public trust following tax corruption cases and inconsistent enforcement of sanctions. This study aims to examine the effects of tax rates, taxpayer motivation, and perceived tax corruption on taxpayer compliance, with tax sanctions as a moderating variable. A quantitative associative approach was used, employing primary data from 100 individual taxpayers registered at KPP Pratama Jakarta Setiabudi Satu, selected through purposive sampling and analyzed using SmartPLS (PLS-SEM). Results show that tax rates and taxpayer motivation have a significant positive effect, while perceived tax corruption has a significant negative effect on compliance. Tax sanctions significantly moderate the effects of all three variables. In conclusion, improving taxpayer compliance requires fair tax rate policies, stronger motivation, institutional transparency, and consistent sanction enforcement. Keywords: Tax Rate, Taxpayer Motivation, Perception of Tax Corruption, Tax Sanctions, Taxpayer Compliance
DAMPAK SOCIAL DALAM ESG DAN PERILAKU INVESTOR HIJAU TERHADAP GREEN INVESTMENT PADA PERUSAHAAN SEKTOR ENERGI TAHUN 2020-2024 Salma Fathiya Latif; Yanti; Ihsan Nasihin
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

Kajian ini ditujukan guna menguji dampak sosial dalam ESG dan perilaku investor hijau terhadap green investment pada perusahaan sektor energi tahun 2020-2024. Metodologi yang diterapkan ialah kuantitatif melewati analisis Partial Least Squares-Structural Equation Modeling (PLS-SEM), memanfaatkan aplikasi SmartPLS 4.0. Populasi kajian mencakup 91 perusahaan, diperoleh 20 perusahaan sampel untuk diteliti. Metode penarikan sampel memanfaatkan jenis purposive sampling dengan jumlah 100 observasi (20 perusahaan x 5 tahun). Dampak social dalam ESG diukur menggunakan indeks pengungkapan GRI seri 400 terdapat 36 item, perilaku investor hijau diproksikan melalui indeks pengungkapan lingkungan berdasarkan GRI seri 300 terdapat 31 item, dan green investment diukur menggunakan rasio total investasi dibagi dengan total aset. Hasil temuan menandakan bahwasanya dampak sosial dalam ESG memberikan pengaruh negatif serta signifikan terhadap green investment. Berbeda dengan hasil tersebut, perilaku investor hijau tidak berpengaruh signifikan terhadap green investment. Peningkatan pegungkapan dampak social belum diikuti dengan peningkatan green investment, sedangkan preferensi investor terhadap aspek lingkungan belum dijadikan sebagai faktor utama terkait pengaruhnya dengan keputusan investasi.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN APLIKASI PEMBUKUAN DIGITAL TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KARAWANG: Akuntansi Khansa Zhafira; Meliana Puspitasari; Awaliawati Rachpriliani
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

This study aims to analyze the effect of human resource competence and the use of digital bookkeeping applications on the quality of financial reports among MSMEs in Karawang. This study employs a quantitative approach with a purposive sampling technique, resulting in a sample of 83 MSMEs. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The results indicate that human resource competence has a positive and significant effect on the quality of MSME financial reports. In addition, the use of digital bookkeeping applications also has a positive and significant effect on the quality of MSME financial reports. Therefore, enhancing human resource competence, accompanied by the optimal use of digital bookkeeping applications, can support the preparation of higher-quality, more accurate, and more reliable financial reports that meet decision-making needs. This study contributes theoretically by expanding the literature on the factors influencing the quality of MSME financial reports, and contributes practically by providing insights for MSME actors and policymakers in improving competence and digital literacy.
KOMITMEN PEMBANGUNAN BERKELANJUTAN PERUSAHAAN: PERAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY Lingga Galuh Kirana; Unggul Purwohedi; Gentiga Muhammad Zairin
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

Progress toward sustainable development is reported at only 15%, largely due to climate change driven by industrial activities. A situation that causes losses and threatens survival. Companies are urged to commit to sustainable development by integrating ecological aspects into their business strategies through the implementation of green accounting and corporate social responsibility (CSR) practices. This study aims to examine the impact of green accounting and CSR on corporate sustainable development commitment, with CSR as a mediating variable. A quantitative approach was employed using secondary data from energy sector companies listed on the IDX (2021-2025). Purposive sampling yielded a sample of 21 companies, resulting in a total of 105 observations. Panel data regression analysis and the Sobel test indicate that green accounting has a positive effect on both CSR and corporate sustainable development commitment; however CSR have no significant effect either direct or indirect on corporate sustainable development commitment. It can be concluded that green accounting transparency, specifically regarding environmental costs, directly drives CSR practices and corporate sustainable development commitment, suggesting that management and the government should focus policies on the effectiveness of environmental cost management. Keywords: Green Accounting, Corporate Social Responsibility, Corporate Sustainable Development Commitment

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