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Jurnal Revenue : Jurnal Ilmiah Akuntansi
Published by Universitas Bina Bangsa
ISSN : 27236498     EISSN : 27236501     DOI : 10.46306/rev
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 426 Documents
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PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK: STUDI KASUS PAJAK BUMI DAN BANGUNAN DI DESA GANDAYASA, KECAMATAN CIKEUSAL, KABUPATEN SERANG, DENGAN PENDAPATAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI Ulfi Jefri; Sukrani Sukrani; Amyati Amyati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.367

Abstract

The aim of this research is to determine the effect of mandatory tax awareness and tax sanctions on mandatory tax compliance, with taxpayer income participating as a moderating variable. Land and Building Tax (PBB) revenue in Gandayasa Village shows a low level, reflecting the promise of taxpayer compliance. Factors that contribute to the low level of compliance are low tax awareness, tax sanctions that do not have a deterrent effect on taxpayers, and low taxpayer income. The research method used was a survey method with a quantitative approach involving 2,380 Taxpayers sourced from land and building tax revenue data in Gandayasa Village. Sampling was carried out using the Simple Random Sampling technique, which resulted in 96 samples. The research results show that taxpayer awareness has a significant influence on taxpayer compliance, as evidenced by the t-value of 3.679 ≥ t-table of 1.9858 with a significance level of 0.000. Tax sanctions also have a significant influence on taxpayer compliance, with a calculated t-value of 4.810 ≥ t-table of 1.9858 and a significance of 0.000. Meanwhile, taxpayer income does not moderate the influence of taxpayer awareness on taxpayer compliance, as evidenced by the t-value -1.141 ≤ t-table, with a significance level of 0.151. Likewise, taxpayer income does not moderate the effect of tax sanctions on taxpayer compliance, with a calculated t-value of 1.278 which is smaller than the t-table and a significance of 0.205
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL) DAN RETURN ON ASSETS (ROA) TERHADAP PERTUMBUHAN KREDIT PADA BANK PEMBANGUNAN DAERAH Didin Rasyiddin Wahyu; Putra Rahmatullah; Mamay Komarudin; Wahyu Widodo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.368

Abstract

The purpose of the study is to determine whether CAR, NPL and ROA affect Credit Growth at Regional Development Banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This research method uses quantitative research methods, the population in this study is all BPD banks totaling 28 banks and the sample used is 6 BPD banks using saturated samples or saturation sampling, data collection techniques using secondary data, data analysis techniques used in this study consist of statistical descriptions, classical assumption tests, multiple linear regression analysis,  coefficient of determination and statistical hypothesis. Based on  the results of the study, it is known that the CAR tcount is 2,472 > ttable 1,923 and the t-test sig is 0.002 < 0.05, the NPL tcount value is .326 < ttable 1,923 and the t-test sig is 0.747 > 0.05, the ROA t-count value is 2,519 > ttable 1,923 and the t-test sig is 0.001 < 0.05 And the F test results (simultaneous) are obtained Fcalculate is 7,442 > 3.33 Ftable and the F test sig value is 0.001 < 0.05. Thus it can be concluded that partially CAR has a positive effect on Credit Growth, NPL has a negative effect on Credit Growth and ROA has a positive effect on Credit Growth while simultaneously CAR, NPL and ROA affect Credit Growth at BPD Banks listed on the Indonesia Stock Exchange for the 2018-2022 period
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA SERANG BARAT Efi Tajuroh Afiah; Nugrahini Kusumawati; Maria Ulfa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.369

Abstract

The purpose of this study is to determine the effect of the Self Assessment System, Tax Inspection, and Tax Collection on Value Added Tax (VAT) revenues at KPP Pratama Serang Barat for the 2017-2021 period. The method used is descriptive quantitative with a quantitative research approach. WP Badan research population registered pkp per month at KPP Pratama Serang Barat office during the period 2017-2021. The total number of the entire sample is 60. The results in this study indicate that partially Self Assessment System affects the recipient of VAT. Tax Inspection and Tax Collection have no effect on VAT receipts. Simultaneously, the Self Assessment System, Tax Inspection, and Tax Collection affect VAT receipts
PERAN DAN PRAKTIK ARTIFICIAL INTELLIGENCE AKUNTANSI: SYSTEMATIC LITERATURE REVIEW Ekki Juniardi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.385

Abstract

This research explores the role of Artificial Intelligence (AI) in accounting, focusing on its impact, challenges, and potential benefits. This study used a systematic literature review approach, collecting data from various reputable sources such as Scopus, PubMed, SagePub, and Scholar. Inclusion criteria include literature published between 2019 and 2023, written in English, Indonesian, or another relevant language, and specifically addressing the use of AI in accounting. The review identified 17 relevant articles, which were analyzed to fit the research question. The findings highlight the potential of AI to improve efficiency, reduce errors in audit tasks, and transform the audit process through the use of blockchain technology. Apart from opportunities for innovation, ethical challenges and adaptation of traditional auditing standards to new trends are also noted. The integration of AI in the accounting sector presents strategic opportunities, creating a new paradigm in financial information management. This research examines the implications of AI integration, emphasizing the need for ethical considerations and regulatory adjustments. Overall, the study underscores the significant impact of AI on accounting practices and the potential for future innovation and effective solutions
PERHITUNGAN HARGA POKOK PRODUKSI CELURIT MADURA: KOMPARASI METODE FULL COSTING VS PEMILIK USAHA Rudistira, Ricko Zakaria; Sula, Atik Emilia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.389

Abstract

This research aims to compare the calculation of the cost of production of the Takabuan celurit, one type of Madura celurit, based on the full costing method and business owner-style calculations. This research uses a qualitative method with a case study approach carried out on several blacksmiths engaged in sickle production in Paterongan village. The research results show indications of differences in the results of calculating the cost of goods produced between the full costing method and calculations carried out by craftsmen. The results of calculations using the full costing method produce a higher cost of production compared to the calculations of celurit craftsmen. This is because in the full costing method all cost elements attached to the product are traced in more detail than in the craftsman's version. Full costing can identify costs in detail, both raw material costs, fixed factory overhead costs and variable factory overhead costs as well as labor costs. Full costing calculations can identify actual costs compared to calculations according to craftsmen
PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL, GOOD GOVERNANCE, DAN PENGAWASAN PENGELOLAAN KEUANGAN TERHADAP PENCEGAHAN FRAUD PADA KEUANGAN DAERAH Nafisah, Maya Yulia; Witono, Banu
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.392

Abstract

This study aims to analyze the effect of accrual-based accounting implementation, good governance, and financial management supervision on fraud prevention in regional finances. This research method is quantitative with the type of causality research. The data collection technique used by researchers in this study was a questionnaire method.  The population in this study were subjects related to the research that the authors conducted at the secretariat of the Surakarta Privy Council. The sampling criteria set are employees or structural officials of the finance department who are in the secretariat of the Surakarta Keresidenan council. The sampling technique used is purposive sampling technique. The data source used by this researcher is primary data. Data analysis techniques are measured on a Likert scale using SPSS 20 software with data quality tests, classical assumption tests, and hypothesis testing. The results of this study are that the application of accrual-based accounting has a significant effect on fraud prevention both partially and simultaneously. Good governance has a significant effect on fraud prevention. Financial management supervision has no effect on fraud prevention
THE INFLUENCE OF DEBT COVENANT, PROFITABILITY, BONUS PLAN, AND EXCHANGE RATE ON TAX AVOIDANCE WITH TRANSFER PRICING AS AN INTERVENING VARIABLE IN RAW GOODS SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Apriyanto, Vito; Leon, Hengky; Haryadi, Dedi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.393

Abstract

In companies operating in the Raw Goods Sector that are publicly traded on the Indonesian Stock Exchange, the objective of this research is to determine how debt covenants, profitability, bonus plans, and exchange rates influence transfer pricing. Furthermore, the study seeks to ascertain the impact of transfer pricing, equity markets, debt covenants, profitability, and compensation schemes on tax evasion within the Raw Materials Sector of Indonesian Stock Exchange-listed companies. The research methodology employed in this study is associative research. The subject of investigation is the raw materials industry on the Indonesia Stock Exchange throughout the period from 2018 to 2022. The population for this study consists of 96 companies registered on the Indonesia Stock Exchange in the primary consumer products industry, spanning from 2018 to 2022. The research employed a purposive sampling strategy. This research consisted of a sample size of 23 firms. The data analysis technique is facilitated by the utilization of a specific tool, namely Statistical Product and Service Solution (SPSS) version 26. The research findings indicate that the variables of debt covenant, bonus plan, exchange rate, and transfer pricing do not have any impact on tax avoidance. However, profitability is found to have a negative influence on tax avoidance. Debt covenant, profitability, bonus plan, and exchange rate do not impact transfer price. In addition, transfer pricing is unable to reconcile debt covenants, profitability, compensation schemes, and the impact of exchange rates on tax evasion.. Indonesia as a country that has many companies that have been successful at the national and international levels can increase sources of state revenue. As the company's profit rises, the corresponding tax payment also grows. This forms the basis for companies to employ tax evasion tactics in order to reduce their tax obligations. This study investigates the factors that influence tax evasion
PENGARUH SET KESEMPATAN INVESTASI, ARUS KAS BEBAS, KEPEMILIKAN INSTITUSIONAL, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Harwanto, Salsabila Fadhilah Farah; Imronudin, Imronudin
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.394

Abstract

This study aims to analyze the effect of investment opportunity set, free cash flow, institutional ownership, and capital structure on firm value. The research method used is associative quantitative with purposive sampling data collection techniques. The population of this study is the JII70 indexed companies between 2020-2022. After curating, there were 35 companies that met the criteria with a total of 105 samples. The analysis tool used is Eviews. The results showed that the investment opportunity set had no significant effect on firm value, while free cash flow, institutional ownership, and capital structure had a positive and significant effect on firm value
ANALISIS PENGARUH BEBAN PAJAK, PROFITABILITAS, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEKTOR BARANG BAKU DI BURSA EFEK INDONESIA Denny, Denny; Haryadi, Dedi; Suanti, Suanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.395

Abstract

Transfer pricing is the practice used by multinational companies to determine prices in transactions between subsidiaries, divisions, or related entities in different countries. The primary purpose of transfer pricing is to determine fair and reasonable prices for goods, services, or intellectual property rights traded between different entities that are within one company but operate in different countries or tax jurisdictions. The purpose of this study is to identify the effect of tax burden, profitability, bonus mechanism and exchange rate on transfer pricing in raw goods sector companies listed on the Indonesia Stock Exchange. The analytical tool used in the study was to use the Statistical Product and Service Solution (SPSS) program version 26. The sampling method is purposive sampling where there are 160 observational data. The results showed that tax burden, profitability, bonus mechanism and exchange rate have a positive effect on transfer pricing
ANALISIS PENGARUH CURRENT RATIO, RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN TOTAL ASSETS TURN OVER TERHADAP PERTUMBUHAN LABA PERUSAHAAN PERTAMBANGAN BATU BARA TAHUN 2017-2022 DENGAN COMPANY SIZE SEBAGAI VARIABEL MODERASI Wiguna, Nanda Shautiya; Hakim, Lukman
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.398

Abstract

This study aims to analyze the effect of current ratio, return on assets, debt to equity ratio, and total assets turn over on profit growth of coal mining companies in 2017-2022 with company size as a moderating variable.  This research method is quantitative. This research data is secondary data. The secondary data used in this study consists of published financial reports of mining companies.  In addition, the official website of the Indonesia Stock Exchange (IDX). The population in this study were coal sector mining companies in the 2017-2020 period, totaling 5 of the 19 coal sector companies on the Indonesia Stock Exchange (IDX).  In this study, the sampling used was purposive sampling technique.  .  This research data analysis technique with the help of SPSS software.  The results of this study are that the Current ratio has a significant impact and has a negative effect on the profit growth of coal companies. Return on assets has a negative and significant effect on the profit growth of coal companies. Debt to equity ratio has a positive and significant impact on profit growth. Total assets turnover has a positive but insignificant impact on earnings growth. Company size cannot moderate the current ratio on the profit growth of coal companies. Company size is able to moderate the impact of return on assets on the profit growth of coal companies. Company size is able to moderate the debt to equity ratio on the profit growth of coal companies. Company size is unable to moderate total assets turnover on the profit growth of coal companies

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