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INDONESIA
Jurnal Akuntansi
Published by Universitas Tarumanagara
ISSN : 14103591     EISSN : 25498800     DOI : 10.24912
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 620 Documents
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Financial Distress As a Mediator Between Capital Structure, Earnings Management, and Tax Aggressiveness Wardhana, Rony; Anam, Saiful; Nur Lailiyatul Inayah; Teodora Winda Mulia; Roy Budiharjo; Heru Tjaraka
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2893

Abstract

Purpose: This study explores how capital structure, earnings management, and financial distress influence tax aggressiveness among manufacturing firms on the Indonesia Stock Exchange. Amid increasing tax regulations and levies, this research provides critical insights. Methodology/Approach: Using a quantitative explanatory research approach, the study analyses secondary data from financial statements of 41 purposively sampled manufacturing firms. Findings: Capital structure significantly impacts financial distress and tax aggressiveness, whereas earnings management does not significantly impact either variable. Interestingly, financial distress mediates the relationship between capital structure and tax aggressiveness, but does not mediate the relationship between earnings management and tax aggressiveness. Lastly, financial distress has a significant positive effect on tax aggressiveness. Practical Implications: Findings help firms optimise financial strategies and assist regulators in curbing aggressive tax practices. Originality/Value: This study underscores financial distress as a crucial mediator in corporate tax strategies within the manufacturing sector.
Green Accounting Enhances Sustainability Report Integrity: Does Governance Support Voluntary Disclosure Perspectives? Teti Rahmawati; Amir Hamzah
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2957

Abstract

This study examines the relationship between the disclosure of Good Corporate Governance (GCG), Green Accounting (GA), Environmental Performance (EP), and Sustainability Reporting (SR) in manufacturing companies in the primary consumer sector listed on the Indonesia Stock Exchange (IDX) for the 2021 to 2023 period. Path analysis shows that GCG and GA disclosures significantly enhance SR quality directly and through EP as a mediating factor. GCG strengthens transparency and accountability in corporate governance, while GA integrates environmental considerations into financial decision-making, improving EP. EP reflects the company's commitment to sustainable practices. These findings highlight the importance of integrating GCG principles and GA practices into business strategies to improve SR quality, build stakeholder trust, and achieve long-term sustainability goals. The study provides implications for companies and policymakers to advance sustainability efforts by strengthening governance and environmental accounting practices as part of a strategic corporate framework.
Good Governance, Tourism Seasonality, Financial Performance, and Tax Compliance in Magelang Regency Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi; Khabibah, Nibras Anny; Sitoresmi, Mumpuni Wahyudiarti; Simamora, Alex Johanes
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2990

Abstract

This research examines the moderating effect of good governance (transparency, trust, ethics) on the effect of tourism seasonality-based financial performance on hotels and accommodations in Magelang Regency tax compliance. The sample includes 73 hotels and accommodations in Magelang Regency. This study measures five key variables of tourism seasonality-based financial performance, tax compliance behaviour, tax officer transparency, taxpayer trust in tax officers, and taxpayer ethics by questionnaires. Data analysis uses Structural Equation Modelling. Based on data analysis, transparency, trust, and ethics moderate the effect of tourism seasonality-based financial performance on tax compliance. The result indicates that good governance promotes transparency, trust, and ethics in profitable hotels and accommodations, which use their strong financial performance to pay and comply with taxes. This research provides evidence of seasonality-based financial performance, good governance, and tax compliance in hotels and accommodations.
Understanding What Drives Crypto Tax Reporting in Indonesia: Knowledge and Demographic Factors Suseno , Matthew Aryo; Oktavia
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3029

Abstract

This study examines the influence of tax knowledge related to digital transactions and demographic factors—measured by educational level and income level—on individual compliance in reporting cryptocurrency assets in Indonesia's Annual Tax Return. Data were collected through a structured questionnaire distributed to cryptocurrency investors on platforms such as Tokocrypto, Indodax, and Stockbit Crypto. The findings indicate that tax knowledge regarding digital transactions, educational level, and income level all positively and significantly impact cryptocurrency reporting compliance. These results suggest that improving taxpayers' understanding of digital tax regulations and strengthening demographic factors such as education and income can enhance compliance behaviour.
Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud Tiara Sea Misa; Umiaty Hamzani; Khristina Yunita
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3058

Abstract

This study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2023 period. A quantitative approach was employed using purposive sampling, with secondary data from annual and sustainability reports. CSR disclosure was measured using the CSRI index based on GRI standards, while financial statement fraud was measured using the Beneish M-Score model. The findings indicate that external pressure significantly affects financial statement fraud, whereas tax digitalisation and CSR disclosure have significant adverse effects. These results highlight the importance of implementing digital taxation systems and CSR practices to mitigate the risk of financial statement fraud.
The Triple Effect of Carbon Taxation: Rhetoric Versus Reality in Climate Policy Riyono, Kenley Maccauley; Widianingsih, Luky Patricia
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3154

Abstract

This study examines the impact of carbon tax implementation across various sectors on carbon emissions and social welfare, moderated by subsidies and tax liability offsets. The sample consists of 28 countries that implemented a carbon tax in 2023. The analytical method is moderated regression analysis. The results show that the carbon tax significantly negatively affects carbon emissions, even without the interaction of subsidies and tax liability offsets. It is also found that the most effective sectors are transportation, electricity, and heat. Moreover, the carbon tax significantly positively affects social welfare, subsidies, and tax liability offsets interact, particularly in the building sector. These findings reveal that carbon taxes have three benefits for the environment, society, and the economy.
Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency Indah Masri; Amelia Oktrivina; Tryas Chasbiandani
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3231

Abstract

This research investigates how Internal Information Quality (IIQ) moderates the link between aggressive tax avoidance and earnings disclosure transparency in consumer goods manufacturing firms from 2022 to 2024. Employing a quantitative method with financial statement data, the study finds that aggressive tax strategies significantly raise discretionary revenue, reducing transparency. IIQ acts as a moderating factor, where delays in financial reporting suggest potential earnings manipulation aimed at presenting a favourable image to stakeholders. Such delays may reduce the informative value of disclosures. The findings highlight the need for stronger corporate governance and the adoption of real-time financial reporting systems to minimise information asymmetry. This study enhances tax accounting literature by showing that IIQ impacts operational decisions and influences the reliability of financial disclosures.
Determinants of the Success of E-Faktur Tax Application Implementation: A Quantitative Study Muhammad Nur; Hastuti Mulang; Rosmawati
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3251

Abstract

This study aims to analyse the factors that influence the success of e-Faktur application implementation, such as the role of perceived usefulness, perceived ease, and perceived complexity in influencing the level of acceptance and use of digital taxation systems among taxpayers at the Tax Counselling and Consultation Service Office (KP2KP) in Sungguminasa. This study uses a survey method. Data were collected through a questionnaire distributed to 330 respondents who are users of the e-Faktur application and then analysed using SEM-PLS to test the influence of the three independent variables on the dependent variable. The results indicate that perceived usefulness and ease of use positively and significantly influence the success of e-Faktur application implementation. Perceived complexity has a negative and significant influence on the use of digital tax systems. This study contributes to the development of the Technology Acceptance Model theory.
Determination of Capital Structure with the Influence of Financial Characteristics and Tax Aspects Wirianata, Henny; Viriany
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3256

Abstract

This study was conducted to obtain empirical evidence on the influence of financial characteristics and tax aspects on capital structure. Data samples were taken from the non-cyclical consumer sector listed on IDX in 2020 to 2023 with purposive random sampling. The results showed that firm size, profitability, and interest coverage ratio significantly negatively affect DER. Liquidity, non-debt tax shield, and tax rate significantly positively affect DER. Meanwhile, tangibility, asset growth, sales growth, and debt tax shield do not significantly affect DER. The results also showed that tangibility, firm size, and liquidity significantly negatively affect DAR. A non-debt tax shield and tax rate significantly positively affect DAR. Meanwhile, asset growth, sales growth, profitability, interest coverage ratio, and debt tax shield do not significantly affect DAR. All independent variables significantly affect capital structure proxied by DER and DAR.
PENGARUH STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Nuryaman; Rusmin & Joy Nanta Ginting
Jurnal Akuntansi Vol. 14 No. 2 (2010): Mei 2010
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of the research are to find out empirical evidence of the effect corporate governance mechanisms on earnings management. The corporate governance mechanisms of this research aremanagerial ownership, institusional ownership, and audit quality which measure by industry specialize audit firm. The target population was listed companies in the manufacturing sector at the Indonesia Stock Exchange. The sample determined based on purposive samping methode. There were 80 companies meeting the criteria. Data analysis was carried out in term cross section covering financial report during 2008. The research hyphotesis were tested using multiple regression analysis. The result of this research show that: (1)managerial ownership had significantly negative influence on earnings management (2) institusional ownership had significantly negative influence on earnings management. (3) industry specialize audit firm had no influence on earnings management.

Page 62 of 62 | Total Record : 620

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