cover
Contact Name
Faris Faruqi
Contact Email
faris.faruqi@stei.ac.id
Phone
(021) 475 0321
Journal Mail Official
faris.faruqi@stei.ac.id
Editorial Address
-
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Jurnal Akuntansi dan Manajemen
ISSN : 16938364     EISSN : 25278320     DOI : https://doi.org/10.36406
Core Subject : Economy, Social,
Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to tie researchers to share high quality publication at national level through double-blind review process. The article published in JAM are expected to cover wide range topics in accounting and management and employs standard accounting and management analysis tools focusing on Indonesian economy. The topics might include accounting and management, and any others related to economic fields. It is expected that students and researchers are facilitated by JAM to play important role in understanding Indonesian economy especially in the filed of accounting and management,. It should be noted that currently JAM published in Bahasa Indonesia with title and abstract in English provided.Jl. Kayu Jati Raya No. 11A, Rawamangun 13320
Articles 1 Documents
Search results for , issue "Vol. 23 No. 2 (2026)" : 1 Documents clear
Kepatuhan terhadap peraturan PPh final jasa kontruksi pada perusahaan kontruksi di Indonesia Arievani, Bilqist Putri; Susilawati
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.421

Abstract

This research examines Indonesian construction businesses' compliance with the Final Income Tax on construction services, as governed by Article 4, paragraph (2), of the Income Tax Law, from 2020 to 2024. The study is driven by persistent tax compliance challenges in the construction sector, notwithstanding its important contribution to national economic development. This study aims to investigate the impact of corporate tax knowledge, tax regulations, and tax penalties on Final Income Tax compliance in the construction industry. This study uses an explanatory research design and a quantitative methodology. Panel data regression was used to analyze secondary data from the annual financial statements of 11 construction businesses listed on the Indonesia Stock Exchange. The findings reveal that tax regulatory comprehension, company awareness, and tax penalties have a substantial influence on tax compliance among construction enterprises. This study empirically contributes to the literature on sector-specific tax compliance. It offers practical implications for tax authorities and construction enterprises for enhancing compliance with the Final Income Tax laws

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