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Vargo Christian L. Tobing
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INDONESIA
Jurnal Akuntansi Barelang
Published by Universitas Putera Batam
ISSN : 25481827     EISSN : 25805118     DOI : https://doi.org/10.33884/jab
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 207 Documents
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CAPITAL INTENSITY AS DETERMINANT OF TAX AVOIDANCE IN IDX BUMN20 COMPANIES: INSIGHTS FROM 2023 Suryadi, Teguh; Astama, Silvia Putri; Gani, Firman
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10063

Abstract

This study investigates the impact of capital intensity on tax avoidance in 20 companies listed in the IDX BUMN20 index on the Indonesia Stock Exchange in 2023. Using simple linear regression, the results show a significant effect capital intensity on tax avoidance. This suggests that companies with higher capital intensity are more likely to engage in tax avoidance strategies, such as asset depreciation and tax incentives. Furthermore, 74% of the variation in tax avoidance is explained by capital intensity. These findings highlight the importance of fixed asset investment on corporate tax behavior and the need for regular evaluations of tax policies.
PENGARUH TINGKAT PENDIDIKAN, RELIGIUSITAS DAN PERAN RELAWAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN Ilham, Annisa Puteri; Suci, Rama Gita; Marlina, Evi
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10132

Abstract

This study examines how the level of education, religiosity, and active role as a tax volunteer affect the compliance of individual taxpayers at KPP Pratama Pekanbaru Tampan. Using a quantitative approach, data is collected through observation, literature search, and distribution of questionnaires to taxpayers. Data analysis involves testing validity and reliability, as well as classical assumptions tests to ensure data quality. Multiple linear regression was used to measure the influence of each independent variable (education level, religiosity, role of tax volunteers) on taxpayer compliance. The sample size was determined by the Slovin formula, taking into account the number of taxpayers registered at KPP Pratama Pekanbaru Tampan as many as 400 people. The findings of the study indicate a positive and significant influence of the level of education, religiosity, and the role of tax volunteers on the level of compliance of individual taxpayers.
ANALISIS TINGKAT KEBIJAKAN DEVIDEN, PENGHINDARAN PAJAK, DAN KINERJA LINGKUNGAN PADA NILAI PERUSAHAAN Nata, Cahya Amin; Arianti, Baiq Fitri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10153

Abstract

This study aims to determine whether there is an influence of Dividend Policy, Tax Avoidance, and Environmental Performance on Company Value in the basic materials sector listed on the Indonesia Stock Exchange in 2019-2023. In this study, Dividend Policy is measured using the Dividend Payout Ratio by calculating the Retention Ratio first, Tax Avoidance using the Book Tax Difference, Environmental Performance using the Company Performance Rating Program in Environmental Management, and Company Value using Tobin`s Q. This type of research uses quantitative research with secondary data and data sources from the Indonesia Stock Exchange and the websites of basic materials companies listed during the 2019-2023 period. The population of this study is 102 companies and the sample is 8 companies through purposive sampling. The data analysis method used in this study is descriptive statistics, panel data regression analysis, classical assumption testing and hypothesis testing. Data testing in this study uses the Eviews 12 application. The results of this study indicate that Dividend Policy, Tax Avoidance, and Environmental Performance simultaneously affect Company Value, Dividend Policy does not affect Company Value, Tax Avoidance does not affect Company Value and Environmental Performance does not affect Company Value.
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PELUNASAN PIUTANG DOORING PADA PT YUDHISTIRA PERKASA ABADI Istiqomah, Baibatul; Safira, Selma Putri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10160

Abstract

This study aims to analyze the internal control system over accounts receivable settlement at PT Yudhistira Perkasa Abadi, particularly in its dooring services. The focus of the study lies in how the company implements internal control principles,such as segregation of duties, transaction authorization, document completeness, and internal monitoring to support the accuracy and timeliness of receivables settlement. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation review. The results indicate that the elements of internal control based on the COSO framework have been generally implemented, including control environment, risk assessment, control activities, information and communication, and monitoring. However, weaknesses were found in the monitoring aspect, especially the absence of an independent audit unit and the suboptimal execution of cross-verification. Therefore, it is recommended that the company strengthen internal supervision and its authorization structure to enhance the effectiveness of receivables management and maintain cash flow stability.
PENGARUH MODAL MINIMAL, PELATIHAN PASAR MODAL DAN RISIKO INVESTASI TERHADAP MINAT INVESTASI MAHASISWA DI KOTA BATAM Windyarini, Nurika Putri; Tobing, Vargo Christian L
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10164

Abstract

This study aims to determine the influence of minimum capital, capital market training, and investment risk on the investment interest of accounting students in Batam City. The background of this research is based on the low level of student participation in investment, despite the increasing opportunities in the capital market due to easier access and low initial capital requirements. This research employs a quantitative approach using a survey method. The sampling technique used is simple random sampling, with a total of 95 student respondents from five universities in Batam City. Data were collected through questionnaires developed based on indicators of each variable, and then analyzed using SPSS version 31. The results show that minimum capital has no significant effect on investment interest. Capital market training also does not have a significant effect on investment interest. However, investment risk has a positive and significant effect on investment interest. Simultaneously, the three variables have a significant influence on students' investment interest. The Adjusted R Square value of 0.116 indicates that the independent variables in this study explain 11.6% of the variation in investment interest, while the remaining percentage is influenced by other factors outside the research model.
ANALISIS KESIAPAN SISTEM ADMINISTRASI PERPAJAKAN DIGITAL DALAM MENGAKOMODASI PERUBAHAN TARIF PPN TAHUN 2025 Putri, Nadia Shinta Okta; Widodo, Ulfa Puspa Wanti
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10174

Abstract

This study aims to analyze the readiness of the digital tax administration system in facing the change in VAT rates to 12% in 2025, using the Technology Acceptance Model (TAM) approach. This study uses a descriptive qualitative method through interviews with three informants and literature studies. The focus of the study is directed at three main aspects: perceived usefulness, perceived ease of use, and system compliance with regulations. The results of the study indicate that the digital tax system, such as the Core Tax Administration System (CTAS), is considered useful in accelerating reporting and increasing efficiency. However, ease of use has not been felt evenly because there are still technical obstacles. In addition, although the new rates have been automatically accommodated, the initial implementation of the system was still marked by technical problems and lack of socialization. Further research is recommended to use a quantitative approach with a wider scope of respondents and additional variables such as trust in the system and infrastructure readiness.
PERAN FORMAT EXCEL YANG EFEKTIF DALAM MENYUSUN LAPORAN KEUANGAN SEBAGAI DASAR AKURASI PELAPORAN PAJAK Pratama, Bagas Arya Putra; Widodo, Condro
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10175

Abstract

Laporan keuangan berperan penting sebagai dasar dalam menyediakan kewajiban perpajakan, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang belum memiliki sistem pembukuan formal. Dalam praktiknya, banyak UMKM dan klien Kantor Konsultan Pajak (KKP) hanya mencatat transaksi melalui mutasi rekening tanpa menyusun laporan keuangan secara lengkap. Penelitian ini bertujuan untuk efektivitas penggunaan Microsoft Excel sebagai alat bantu dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), yang kemudian dijadikan dasar pelaporan pajak. Penelitian menggunakan pendekatan deskriptif kualitatif dengan menggambarkan tahapan input data, penjurnalan, rekonsiliasi, hingga penyusunan laporan laba rugi, neraca, dan laporan perubahan ekuitas. Hasil penelitian menunjukkan bahwa Excel mampu menyelesaikan proses pencatatan transaksi dan penyusunan laporan, serta meningkatkan akurasi dan efisiensi dalam pelaporan pajak. Selain itu, fitur-fitur Excel seperti formula otomatis dan template standar mendukung UMKM dalam menyusun laporan keuangan yang rapi, mudah ditelusuri, dan siap digunakan dalam pengisian SPT Tahunan, PPh, maupun PPN.
OPTIMALISASI HAK RESTITUSI PPN OLEH CV XYZ MELALUI APLIKASI CORETAX Putra, Ilham Mahdy Fallah; Vizandra, Ellyzabeth Putri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10176

Abstract

Tujuan penelitian untuk menganalisis dan mengoptimalkan hak restitusi dalam melakukan proses kelebihan bayar melalui pemanfaatan aplikasi coretax. Sistem ini memudahkan dalam melakukan proses restitusi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data menggunakan data primer dan data sekunder. Analisis data dengan cara melakukan reduksi data,penyajian data, dan mengambil keputusan. Hasil dari penelitian ini menunjukkan bahwa CV XYZ dapat memaksimalkan hak restitusi dengan melaporkan SPT masa PPN secara tepat waktu dengan memaksimalkan fitur-fitur layanan disistem coretax ini dapat mempercepat proses administrasi pada masa pajak Februari 2025 CV XYZ mengalami lebih bayar PPN sebesar Rp 27.425.904 dan CV XYZ memilih untuk mengkompensasikan pada masa pajak berikutnya. Meskipun coretax memberikan kemudahan dalam melakukan proses perpajakan masih ada beberapa kendala teknis yang perlu diperbaiki. Penelitian ini juga menemukan pemahaman sistem perpajakan sangat penting bagi wajib pajak dan kepatuhan wajib pajak memberikan peran penting dalam melakukan proses restitusi. Bagi penelitian selanjutnya dapat memperluas objek dan metode penelitian, untuk regulator lebih meningkatkan pengembangan aplikasi perpajakan agar mengurangi kendala-kendala yang ada.
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI ‘OPENBRAVO’ TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT. INDOARSIP SIDOARJO Saharani, Aliefia Enggal; Anwar, Chairil
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10185

Abstract

Penelitian ini terdapat tujuan dalam menganalisis pengaruh penggunaan sistem informasi akuntansi 'Openbravo' terhadap peningkatan kinerja karyawan di PT. Indoarsip Sidoarjo. Jenis penelitian yang dimanfaatkan merupakan metode kuantitatif, dalam populasi dan sampel yang terdiri dari 9 responden. Alat analisis yang dimanfaatkan mencakup uji validitas, uji normalitas, uji reliabilitas, uji multikolinearitas, serta uji heteroskedastisitas. Untuk menguji hipotesis, digunakan analisis data berupa uji regresi linier berganda, uji t, dan uji F, dengan bantuan software SPSS. (Statistica Product and Service Solutions) Versi 22. Hasil dari penelitian ini adalah Sistem Informasi Akuntansi ‘Openbravo’ sejumlah 0.501 > 0.05 dengan nilai t hitung 0,716 < t tabel 2.447, berpengaruh secara positif dan tidak signifikan terhadap peningkatan kinerja karyawan di PT. Indoarsip Sidoarjo. pengaruh variabel produktivitas (X2) terhadap Sistem Informasi Akuntansi ‘Openbravo’ (Y) sejumlah 0.114  > 0.05 dengan nilai t hitung 1.679 < t tabel 2.447. Peningkatan kinerja dan produktivitas karyawan dari polah data secara bersama-sama dikatakan juga simultan sejumlah 0.306 > 0.05 dengan nilai F hitung 1,450 > nilai f tabel 4,74 memberikan pengaruh positif terhadap Sistem Informasi Akuntansi ‘Openbravo’ pada PT. Indoarsip Sidoarjo.
ANALISIS RASIO LIKUIDITAS UNTUK MENILAI KINERJA KEUANGAN PT. JASA RAHARJA L. Tobing, Vargo Christian; Simatupang, Eva Malina
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10672

Abstract

This study aims to analyze the development of the liquidity ratio of PT Jasa as a measuring tool in assessing the company's financial performance. The liquidity ratios analyzed include Current Ratio, Cash Ratio, and Cash Turn Over. This research uses a quantitative approach, using secondary data with a documentation study approach in the form of a financial position report and income statement of PT Jasa Raharja. The results of the analysis show that the company's Current Ratio and Cash Turn Over are consistently above industry standards, which reflects the company's ability to meet short-term obligations and effectiveness in managing operational cash. However, the company's Cash Ratio is still below industry standards, which indicates limited cash to immediately pay off current debt. Thus, the overall liquidity performance of PT Jasa Raharja is in a fairly good condition, but the company needs to improve cash management to strengthen short-term financial resilience.

Page 20 of 21 | Total Record : 207

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