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Jurnal Ilmiah Raflesia Akuntansi
Published by Politeknik Raflesia
ISSN : 20890818     EISSN : 27764338     DOI : https://doi.org/10.53494/jira.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 316 Documents
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Pengaruh Pemahaman Perpajakan Tarif Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Akbar, Arya Zulfikar; Hardiansyah, Rian
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

This study assesses the hypothesis and produces empirical data regarding the impact of tax comprehension, tax rates, and tax penalties on MSME taxpayer compliance in Sumbawa Regency, West Nusa Tenggara Province. This research utilizes primary data obtained through questionnaires administered to micro, small, and medium enterprises (MSMEs) in Sumbawa Regency. This study utilizes convenience sampling, a non-probability technique that selects units based on their accessibility to the researcher. The study employs a sample of 100 respondents. We evaluated the hypothesis using partial least squares (PLS)-based structural equation modeling (SEM) in SmartPLS 3.2.9. The findings of this study indicate that understanding tax regulations and the enforcement of tax sanctions have a positive and significant effect on taxpayer compliance. Tax rates have a negative and significant impact on taxpayer compliance among SMEs in Sumbawa Regency, though this effect is partial. This research investigates the factors influencing tax compliance, particularly in the context of micro, small, and medium enterprises (MSMEs). An in-depth understanding of the factors affecting tax comprehension, tax rates, and tax penalties enables tax authorities to formulate more effective educational and socialization strategies to improve taxpayer compliance.
Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Hasanah, Neneng
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.671

Abstract

This research aims to examine the factors that influence Tax Avoidance, That Factors Are Transfer Pricing and Sales Growth. This research is a type of quantitative research using secondary data. The sample in this research was 91 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2019 - 2022. The method used was purposive sampling. Based on the purposive sampling method, the number of samples in this study was 28 selected companies. The research period was 4 years, so the resulting data was 112 samples. Hypothesis testing uses panel data testing with the help of the Eviews version 10 program. The panel data analysis model chosen in this research is the Random Effect Model. Based on the results of the partial test (t test) it can be seen that the Transfer Pricing and Sales Growth variables have no effect on Tax Avoidance.
Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan Hasanah, Neneng; Widiyati, Dian
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.675

Abstract

— The purpose of this study was to examine the effect of Corporate Social Responsibility Disclosure, Intellectual Capital, Company Size, and Environmental Performance Ratings on Financial Performance. Indepnendent Variabel are Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings, while the dependent variable is Financial Performance. The population in this study were mining company in the 2021-2023 period. The data collection technique used was purposive sampling, in order to obtain a sample of 12 companies with 36 data that match the criteria. The results of this study indicate that the variables of effect of Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings do not have effect on financial performance (T Test). However, simultan test, tresults of this study are variabels do not have effect.
Pemanfaatan Teknologi Blockchain untuk Meningkatkan Efisiensi dan Efektivitas Sistem Perpajakan: Tinjauan Literatur Sistematik Hindayani, Novia
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.676

Abstract

This study aims to determine how the factors that influence the successful implementation of blockchain in the tax system through a literature review of 14 samples of international journal articles from 2019-2024. The results of the study show that most publications increase in 2024, namely 4 articles. China and Indonesian is the most researched country. The factors that influence the successful implementation of blockchain in tax system are divided into 5 factors, namely belief & trust, government policy, infrastructure, human resource capabilities and ease of use. This research contributes to the development of knowledge about blockchain in tax systems worldwide. Researchers can investigate empirically the factors identified as confirmation of research, and further researchers can also expand their research area using other models. The findings are obtained from the review literature, so more in-depth testing is needed through the interview or questionnaire method.
Model Gompertz pada Depresiasi Aset Kendaraan Mobil Honda Brio Safitri, Oryza; Mikhratunnisa, Mikhratunnisa; Rizqi, Reza Muhammad
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.680

Abstract

This study aims to determine how the Gompertz model can represent the depreciation of assets for the Honda Brio car. The research uses data on the value of the Honda Brio car, without considering the model series, from official Honda Indonesia websites and the OLX Indonesia online marketplace. The data collected includes the value of the Honda Brio from 0 years of use up to 7 years of use. The analysis results show that the Gompertz model can represent the depreciation of the Honda Brio vehicle asset for a usage period of 2 years, experiencing a decline of 7% to 13% from its initial price; for 5 years of use, a decrease of 19% to 29% from its initial price; for 10 years of use, a depreciation of 34% to 49% from its initial price; and for usage beyond 10 years, a depreciation of over 50%. The R Squared value of the model was found to be 93.36%. These findings provide insights for both the public and the government to make informed decisions and policies that are beneficial in addressing the depreciation of the Honda Brio vehicle asset..
Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Delfiani, Silvi; Febriyanti, Herlinda Fitri
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.681

Abstract

This research aims to examine the effect of insider ownership, institutional ownership, foreign ownership, public ownership, and firm size on a company’s performance in non-financial companies. The populations of this research are all of the non-financial companies listed in the Indonesia Stock Exchange (IDX). The sampling technique use the purposive sampling method, in order this study obtained 64 sample companies. The technique of analyzing data used multiple regression. This study used a statistical t-test with α level of 5% by SPSS 16 to test the hypothesis. The results showed that insider ownership has a positive and insignificant effect on the company’s performance, institutional ownership has a negative and insignificant effect on the company’s performance, foreign ownership has a negative and insignificant effect on the company’s performance, public ownership has a negative and insignificant effect on company’s performance and firm size has a positive and significant effect on company’s performance of non-financial companies.
Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan Perkotaan Waskito Erdi, Tio
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.683

Abstract

The Indonesian tax system uses land and building tax as one of the most important sources of regional income. Land and building tax has various benefits for both the state and the community. The purpose of this study was to determine the effect of tax literacy, tax sanctions, tax awareness, tax socialization, and the quality of tax authorities' services on taxpayer compliance in paying PBB-P2. The study used convenience sampling and obtained 102 respondents. Respondents in the study were taxpayers who had PBB-P2 tax obligations in Butuh District, Purworejo Regency. The results obtained explained that tax literacy and tax sanctions had an effect on taxpayer compliance, while tax awareness, tax socialization, and the quality of tax authorities' services had no effect on tax compliance.
Examining the Effects of Environmental Management Accounting and Social Disclosure on Firm Value Meilan, Ria; Susanti, Alifi Tria; Sochib, Sochib
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.684

Abstract

Abstract— Examining the connection between social responsibility disclosure and environmental management accounting in raising business value is the primary goal of this study. This study makes use of secondary data gathered from financial statements and sustainable reports in addition to the panel data method, which employs a common impact approach. Using a purposive sampling technique, 190 mining and manufacturing companies that regularly release annual financial statements and sustainable reports during the observation period are selected for the sample of mining and manufacturing companies for the 2019–2023 observation period. With Eviews analysis tools, quantitative data analysis methods are applied. The results of this investigation demonstrate that while social responsibility disclosure affects business value, environmental management accounting has no effect on it. The firm value is impacted by both independent variables at the same time, though. This demonstrates how dedicated the business is to sustainability through social and environmental values. Companies are voluntarily obligated to be socially and environmentally responsible, according to stakeholder theory and the notion of legitimacy, which are the theoretical implications of the study's findings. As stakeholders use information disclosure to evaluate the company's performance, it has also become an essential component of the business. Regulations pertaining to social responsibility and environmental management disclosure requirements can be improved by the government.
Pengaruh Kinerja Perbankan Terhadap Zakat Bank Umum Syariah Di Indonesia Dan Responsitas Sosial Perusahaan Nasution, Samsinar; Karmilasari Siregar, Ratih; Hardana, Ali; Damisa, Arti
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.692

Abstract

The percentages of banking zakat, corporate social responsibility, and return on assets varied, according to data gathered from up to nine Islamic commercial banks in Indonesia; however, increases in these areas were not always accompanied by increases in return on assets. The purpose of this study is to ascertain whether or not corporate social responsibility and banking zakat have a simultaneous or partial impact on the profitability parameters of Indonesian Islamic Commercial Banks from 2013 to 2018. The data source for this quantitative study is secondary data in the form of pooled data.
Analisis Faktor-Faktor Mempengaruhi Kinerja Karyawan Pada PT Global Transportasi Nusantara Semarang Priyono, Edi; Bala, Rima Parawati; Nugroho, Totok Susilo Pamuji
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.693

Abstract

-This study aims to determine, analyze and empirically prove the influence of work motivation, work environment, and work loyalty on employee performance at PT. Global Transportasi Nusantara. The analysis technique in this study consists of instrument testing: validation test & reliability test, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, t-test, F-test and R2 test (determination coefficient test). The results of the t-test indicate that: Work motivation has a positive and significant effect on employee performance. The work environment has a positive and significant effect on employee performance. Work loyalty has a positive and significant effect on employee performance. The results of the F-test can be concluded that together the variables of work motivation, work environment, and work loyalty have a significant effect on employee performance. The determination test with an Adjested R Square value of 0.788 means that the performance of employees at PT. Global Transportasi Nusantara can be explained by the variables of work motivation, work environment, and work loyalty by 22.2%.

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