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Jurnal Pajak dan Keuangan Negara (PKN)
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 27152553     DOI : https://doi.org/10.31092/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Pajak dan Keuangan Negara (PKN) is a place for publishing research results with the scope of taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, and public sector audit).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 134 Documents
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Analysis Of Factors Affecting Internal Audit Quality With An Understanding Of Information Systems As Moderation Variables Adam, Rizki Parid
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1921

Abstract

This study aims to examine and analyze the relationship between time budget pressure and auditor competence on the quality of internal audit with an understanding of information systems as a moderating variable at the ministry of finance inspectorate. The method used in this study is a comparative causal research method which aims to determine the causal relationship of the independent variables, namely time budget pressure and auditor competence with the dependent variable, namely the quality of internal audit with the moderating variable understanding of information systems. The research population was 374 people with a sample of 87 people who were determined by purposive sampling technique. Data collection techniques using a questionnaire. Based on hypothesis testing, budget pressure has a positive but not significant effect on the quality of internal audits and auditor competence has a significant positive effect on audit quality. an understanding of the information system as a moderating variable cannot weaken the influence of the budgetary pressure variable on the quality of internal audit and an understanding of the information system as a moderating variable cannot strengthen the influence of auditor competence on the quality of internal audit.
Tax Avoidance Behavior And Tax Aggressiveness Of Energy Sector Companies Before And After Implementation Of The Voluntary Disclosure Program Ramadhan, Muhammad Agra; Maheksa , Tita Melan; Firmansyah, Amrie
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1985

Abstract

This study examines differences between tax avoidance and tax aggressiveness in energy sector companies before and after the Voluntary Disclosure Program (PPS implementation). The method in this study is quantitative, using secondary data derived from financial statements listed on the Indonesia Stock Exchange (IDX) via the website www.idx.co.id. The data employed in this study are the financial statements of energy sector companies in 2020 and 2021. Hypothesis testing was carried out using the Wilcoxon difference test with a purposive sampling method of 44 observations. The result of this research is the existence of a voluntary disclosure program which is one of the programs in the Tax Regulation Harmonization Act which indirectly has an impact on tax avoidance and tax aggressiveness by publicly listed companies in Indonesia in the energy sector. The Wilcoxon test that has been carried out shows that 13 of the 22 samples experienced an increase in the value of ETR in 2021, which indicates an increase in the tax expenses incurred by the company due to the implementation of the Voluntary Disclosure Program (PPS). The PERMDIFF test results conclude that 20 of the 22 samples suggest a decrease in PERMDIFF in 2021, indicating that the company reduced the tax aggressiveness due to the Voluntary Disclosure Program (PPS).
Intention Of Muslim And Non-Muslim Indonesian Investors In Investing In Retail Sukuk Slamet, Kuwat; Riestianty, Riestianty; Budiyono, Budiyono
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1816

Abstract

This study aims to analyze the factors that influence the intention of individual investors, both Muslim and non-Muslim, to invest in Retail Sukuk issued by the Indonesian government using the Theory of Planned Behavior (TPB). This study is quantitative research. Data was obtained by distributing questionnaires that had previously been tested to ensure their validity and reliability. The participant data was processed by 214 participants who came from various levels of society and various cities in Indonesia. Furthermore, the data was processed using the Microsoft Excel application and the Smart PLS-SEM application version 3.3.3. The results show that the intentions of Muslim investors and non-Muslim investors are both significantly determined by their attitude toward investing, subjective norms that exist within them, and perceptions of behavioral control. The government considers the results of this research as input for determining the right strategy to expand the retail sukuk investor base, both Muslim and non-Muslim investors in Indonesia. The limitations of this study are the number of participants which is quite small.
Indonesia`s Perspective On World Trade Organization (WTO) Moratorium On Customs Duties On Electronic Transmission: A Brief Review Of Literature Hidayat, Achmad; Nainggolan, Yoko Agustwen Shinta Uli; Pamutra, Gilang Rizki
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1907

Abstract

In 1998, the World Trade Organization (WTO) has announced a moratorium on customs duties on electronic transmissions, which has led to lengthy debates about whether to include electronically transmitted content. This study was carried out to ellaborate and emphasize the Indonesian Government persepective on the moratorium customs duty. This descriptive qualitative study conducted in several methods such as literature review, meeting informants in the field, and conducting interviews and observations mainly in the Directorate General Customs and Excise of the Republic of Indonesia. Currently, Indonesian Customs Law has stipulated that “digital goods” are objects of the Customs Law and Indonesia has been imposing most favoured nation (MFN) tariff of zero percent (0%) on software and other digital goods (HS 99.01). The rationales of imposing customs duties on digital goods are not solely about the state revenue, but there are several rationales, namely recording data statistic, creating level of playing field, encouraging local SMEs, providing business certainty, and assessing digital goods risks. In conclusion, Indonesia Government suggested that WTO Members consider to analyze this moratorium implementation from a holistic perspective and also need to be equipped with crucial elements, such as a multilaterally- agreed scope, definition, and impact of the moratorium.  Therefore, the discussion regarding the moratorium should be intensively conducted in the WTO Work Programme of E-Commerce.
The Impact Of Mergers On Company Performances In The Banking Sector Prakoso, Rezka Bayu; Andreas, Fanri; Firmansyah, Amrie
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1986

Abstract

This study aims to examine the financial performance of PT Bank Oke Indonesia, which carried out the merger in 2017. This study employs financial performance ratios and stock performance as indicators to overview the effect of mergers on company performance. The research data is sourced from quarterly financial reports from the 1st quarter of 2017 to the 4th quarter of 2021 obtained from the company's website. In addition, research data is also sourced from 3-month stock prices within the same period, derived from www.finance.yahoo.com. Financial performance testing employs descriptive statistical analysis with the Wilcoxon test, while stock performance is tested through stock return value analysis. The test results show that the company's financial performance decreased after the merger. Tests on stock performance also suggest an impairment after the merger. It indicates that the short-term merger carried out by PT Bank Oke Indonesia failed to provide a positive value for the company's financial and stock performance. This study is expected to be additional literature in the accounting field concerning mergers and acquisitions.
Analysis Of The Impact Of The Covid-19 Pandemic On Financial Performance And Survival Of Companies In The Food Beverage Idustrial Sector And Restaurant Services From Potential Bankruptcy Using Financial Ratio And Taffler Analysis Models Akbar, Nur Ardi Fahmi; Lestari, Etty Puji; Budiyanti, Hety
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2024

Abstract

This study aims to identify the influence analysis of the Covid-19 pandemic's impact on financial performance and company resilience from potential bankruptcy in the food and beverage sector and restaurant service sector listed on The Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. This study was measured using rentability ratios, profitability ratios, liquidity ratios, solvency ratios, and Taffler Models to measure the potential for bankruptcy of a company. The results indicated significant differences in the rentability ratios represented by the return on assets ratio in companies in the food and beverage sector. Meanwhile, other ratios and potential bankruptcy using the Taffler model did not show a significant difference. Furthermore, in restaurant service companies, there were significant differences in all ratios tested, namely rentability ratio, profitability ratios, liquidity ratios, solvency ratios, and bankruptcy potential using the Taffler model. This study also shows that the average company in the food and beverage sector has resistance to potential bankruptcy compared to those in the restaurant service sector.
Review Of Electricity Subsidies In Indonesia 2015-2020 Hanan, Naufal Noor; Fuady, Muhammad Syahrul
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1760

Abstract

To meet the adequacy of electricity needs and help people's purchasing power, the government through the State Revenue and Expenditure Budget (APBN) provides cheap and affordable electricity services for certain segments of society every year. Electricity subsidies are assistance provided by the government to consumers in the form of electricity tariffs that are lower than their economic tariffs. The difference between the subsidized tariff and the economic tariff is borne by the Government, which is then paid to PT Perusahaan Listrik Negara (PT PLN Persero). This research will review the burden of subsidy spending that must be borne by the government and the journey of electricity subsidy reform on target. In addition, it will also review the role of electricity as an instrument in handling COVID-19 in 2020. Based on data on the realization of electricity subsidy spending for the last 5 years which have been audited (2015-2020), it can be seen that starting in 2015 there was a decline in spending as policy reforms began. more targeted electricity subsidies. However, since 2018 electricity subsidies have again increased due to one of the reasons for the increase in the cost of providing electricity (BPP) of electricity in FY 2018 compared to FY 2017 and a significant increase in the number of 450 VA customers. In 2020, an increase in electricity subsidies also occurred due to the electricity discount policy for certain groups of people and business entities as part of handling the impact of COVID-19.
Factors Affecting Firm Value With Profitability As A Mediating Variable In Consumer Cyclicals Sector Companies Sutrisno, Felicia; Trisnawati, Estralita; Jap, Yustina Peniyanti
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.1983

Abstract

With profitability as a mediating variable, this research aims to empirically investigate the effect of investment and financing policies on firm value. The financial reports and annual reports in 2018-2021 from the cyclicals sector listed on the Indonesia Stock Exchange (IDX) were used in obtaining research data. There were 228 research samples obtained through purposive sampling. This study uses path analysis to test the research results. The research results show that profitability is influenced by investment policies and financing policies. Firm value is not influenced by financing policy and investment policy through profitability. Firm value is significantly influenced by investment policies, profitability, and financing policies through profitability. It can be concluded that profitability is influenced by aggressive investment policies and aggressive financing policies, firm value is also influenced by aggressive investment policies.
A Structure-Conduct-Performance Analysis Of Commercial Air Transportation Industry In Indonesia Dinarjito, Agung
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2029

Abstract

To project the performance of an industry and a company, the market structure is one of the things that needs to be looked at. In addition, company behavior in the form of various strategies to increase customers also needs to be analyzed. Past performance will also be used to project industry and company performance. This research is descriptive research that aims to analyze the structure, behavior, and performance of the air transportation industry in Indonesia. The data used is secondary data and is limited to national airlines and the data used is also for domestic flight services in 2016-2020. Data were analyzed using a quantitative approach in the form of certain formulas, such as CR4, MES, and IHH. The results of the analysis conclude that the Indonesian commercial air transportation industry is in the form of a tight oligopoly or a dominant company with a competitive fringe. The behavior of national airlines in attracting consumers is carried out through various strategies, such as cooperating with other parties in marketing, providing onboard service strategies, and increasing timeliness. The performance of the aviation industry in 2016-2018 tends to increase. However, in 2019 and 2020 it tends to decrease. This can also be seen from the growth in passengers for each airline. In terms of load factor, Garuda and City Link experienced a significant decline from 2019 to 2020.
The Effect Of Public Service Motivation And Love Of Money On Employee Innovative Work Behavior Ditta, Sarah
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2030

Abstract

This study aims to examine the impact of public service motivation and love of money on innovative work behavior on work units at the Directorate General of Taxation, Ministry of Finance of the Republic of Indonesia. The research strategy for this study is a quantitative method with a survey as a data collection tool. The data sampling method is non-probability sampling with purposive sampling technique. The sample size is 254 respondents. Respondents are those who have status as Civil Servants in the Directorate General of Taxation and the minimum work period is 2 years. Data analysis using Partial Least Square - Structural Equation Model (PLS-SEM). The results of this study indicate that public service motivation and love of money have a positive effect on innovative work behavior.

Page 9 of 14 | Total Record : 134

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