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Program Studi Magister Akuntansi Pascasarjana Universitas Sultan Ageng Tirtayasa Jalan Raya Jakarta Km 4, Panancangan, Cipocok Jaya, Kota Serang, Banten 42124
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INDONESIA
JURNAL RISET AKUNTANSI TIRTAYASA
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 25487078     EISSN : 26564726     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of research on Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 9, No 2 (2024): October" : 7 Documents clear
PENGARUH TARIF PAJAK, MEKANISME PEMBAYARAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI SURABAYA BARAT Putri, Mayka; Mardiana, Lilik
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.31343

Abstract

This study aims to analyze the effect of tax rates, tax payment mechanisms, taxpayer awareness, and tax sanctions on MSME taxpayer compliance. The object of this research is MSME taxpayers in West Surabaya. The sampling technique in this study used purposive sampling. Data collection was carried out through a questionnaire and the sample obtained was 74 respondents. Each question is measured using a Likert scale. The data analysis technique in this study used the help of the IBM SPSS Statistic 23 application. The results of this study indicate that hypothesis (1) can be accepted which shows that tax rates have a positive and significant effect on MSME taxpayer compliance. Hypothesis (2) is accepted which shows that the tax payment mechanism has a positive and significant effect on MSME taxpayer compliance. Hypothesis (3) is rejected, which shows that taxpayer awareness has no significant effect on MSME taxpayer compliance. Hypothesis (4) is rejected which shows that tax sanctions have no significant effect on MSME taxpayer compliance.
Corporate Social Responsibility: Hasil Review Bibliometrik dan agenda penelitian di masa datang Abbas, Dirvi Surya
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.28503

Abstract

This study uses bibliographic analysis to create a comprehensive research mapping on corporate social responsibility disclosure. Based on the Google Scholar and Scopus indexes from 2014 to 2023, this study analyzes the number of citations, publication trends, author collaborations, trending titles, trending author keywords, trending summaries, and countries of publication on corporate social responsibility disclosure, investigating changes in key factors, and investigating changes in key factors. research developments, and future research. This study uses a bibliometric analysis method. The research sample used was 1,500 articles using the keyword "Corporate Social Responsibility Disclosure". The articles used were sourced from journals indexed by Google Scholar and Scopus in 2014-2023, with the help of Publish or Perish (PoP) software. This bibliometric analysis uses VOSviewer (VV). The most citations according to statistics were in 2015, with a total of 976 citations. Related to publication trends, the least number of papers was published in 2016, which was 100 papers. The term 'Corporate Social Responsibility' is the most widely used keyword in this article. Corporate Social Responsibility Articles. There are three countries that associate Corporate Social Responsibility Disclosure with this study: 1) China, 2) America, and 3) Europe. The co-occurrence network visualization explains the network or relationship from one term to another in research in the field of Corporate Social Responsibility Disclosure for the period 2014-2023. The overlay visual represents keywords that indicate the year of publication, while the density visualization indicates research on a topic that is still very broad to be studied. The findings of this study indicate that it is important to be able to recognize the approaches and theories behind the development of Corporate Social Responsibility Disclosure in order to be able to determine the gradual nature of the aspects involved in it. This article calls for greater engagement among academics and researchers of Corporate Social Responsibility Disclosure to more explicitly consider how their research can contribute to the understanding of Corporate Social Responsibility. The limitation of this study is that it only uses the observation years 2016-2023. Further researchers are expected to be able to add observation years. In addition, this study has not explored the application of the literature used; Therefore, further researchers should develop this literature review with the help of other applications, such as Bliblioshiny or R
PENGARUH TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA UMKM DENGAN INOVASI SEBAGAI MEDIASI (STUDI EMPIRIS PADA UMKM KOTA SERANG) Atika, Putri Riang
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.31398

Abstract

The rapid rise in business competition has compelled MSMEs to innovate and adopt management models that provide a competitive edge. This research examines the influence of Total Quality Management (TQM), innovation, and MSME performance. A quantitative approach with a survey design was used, collecting primary data through questionnaires and structured interviews with SME owners in Serang City. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0 software. The results show: 1) TQM positively and significantly affects innovation; 2) TQM positively and significantly affects MSME performance; 3) Innovation positively and significantly affects MSME performance; 4) Innovation mediates the relationship between TQM and MSME performance.
PENGARUH LEVERAGE UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI SIHOMBING, ALBOIN; Mulyadi, JMV
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.19056

Abstract

This study aimed to examine and analyze the effect of leverage, firm size, and profitability on tax aggressiveness with executive character as moderating variable. The population in this study is Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of samples was selected by purposive sampling method is 260 samples from 52 companies for five years observation. The type of data used is secondary data in the form of financial statements of manufacturing companies. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that leverage had an effect on tax aggressiveness. Firm size had no effect on tax aggressiveness. Profitability had an effect on tax aggressiveness. And also executive character can strengthen the moderation between leverage with tax aggressiveness. Executive character can weaken the moderation between profitability with tax aggressiveness.
Pengaruh Perencanaan Pajak Terhadap Kegagalan Keuangan dalam Siklus Hidup Perusahaan Audia, Rania Nanda; Az'mi, Yanis Ulul
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.31367

Abstract

The purpose of this study is to prove that tax planning has an effect on financial failure in different stages of the life cycle. This study groups companies based on the company's life cycle using a cash flow pattern consisting of the introduction, growth, mature, and decline stages. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2022 - 2023. The sample of this study was 375 companies. The data collection method used the purposive sampling method. Data were analyzed using multiple linear regression methods. The results of the study indicate that tax planning disclosure has an effect on financial failure at the introduction and mature stages. In the growth and decline stages of the life cycle, tax planning has no effect on financial failure.
DETERMINASI KEPATUHAN PAJAK UMKM: PERAN PEMAHAMAN, KEMUDAHAN, DAN SANKSI PERPAJAKAN Afiyah, Tatu Hayatul; Arisa, Lisa; Pratiwi, Esti Utami
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.31652

Abstract

This research aims to analyze the influence of tax understanding, ease of tax payment, and tax sanctions on the tax compliance of MSME (Micro, Small, and Medium Enterprises) taxpayers in Serang City. This study uses a quantitative approach with a survey method. The research sample consists of 40 MSME respondents selected using purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS 26. The results show that tax sanctions have a significant effect on MSME taxpayer compliance, while tax understanding and ease of tax payment do not have a significant influence. These findings indicate that the implementation of strict sanctions can improve taxpayer compliance, whereas tax understanding and ease of tax payment need to be strengthened through other strategies such as more effective tax education and socialization. Therefore, more optimal policies are needed to enhance tax awareness and compliance among MSMEs in order to support sustainable tax revenue..
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023) Husnah, Mirzah Nuriyah; Primaningsih, Lilik
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.31340

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), Profitability, Solvabilitas, and Firm Size on Firm Value in manufacturing companies listed on the Indonesia Stock Exchange in 2023. The method employed in this research is a quantitative approach using multiple linear regression analysis. The data analysis was conducted using the Statistical Package for the Social Sciences (SPSS version 23). The research sample consists of 37 companies that meet specific criteria from a population of 163 manufacturing companies. The results indicate that Profitability affects Firm Value, while Corporate Social Responsibility, Solvabilitas, and Firm Size do not influence Firm Value.

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