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Jurnal Literasi Akuntansi
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28100921     DOI : -
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Social Sciences
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 3 (2022): September 2022" : 5 Documents clear
Pengaruh Leverage, Intensitas Aset Tetap, Transfer Pricing, Dan Komite Audit Terhadap Manajemen Pajak Dengan Indikator Tarif Pajak Efektif Firmansyah
Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i3.64

Abstract

Purpose: This study aims to examine the effect of Leverage, fixed asset intensity, transfer pricing, and audit committee on tax management in manufacturing companies listed in the IDX for the 2018-2021 period. Method: Sampling used purposive sampling method and produced 102 samples data. Data analysis techniques with multiple linear analysis. Finding: The results obtained indicate that Leverage, transfer pricing and audit committee have no effect on tax management. While the variable intensity of fixed assets has a positive influence on tax management. Novelty: This study considers the addition of transfer pricing and audit committees because they are rarely studied in Indonesia.
Praktik Penghindaran Pajak di Tengah Pandemi Covid-19 Ida Zuhaida
Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i3.66

Abstract

Purpose: This study was conducted to prove the effect of return on assets, leverage and the audit committee on tax avoidance Method: The method used in this research is purposive sampling using the annual financial statements of 48 companies. Finding: In this study it was found that return on assets has a positive effect on tax avoidance, leverage has a negative effect on tax avoidance and the audit committee has no effect on tax avoidance. Novelty: The update in this research is that the research was carried out during the COVID-19 pandemic
Pengaruh Motivasi Kualitas Dan Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Dalam Mengikuti Brevet Pajak Di Moderasi Oleh Motivasi Ekonomi Adinda Suci Ramadhini; Uum Helmina Chaerunisak
Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i3.67

Abstract

This study aims to prove the effect of quality motivation and knowledge of taxation on the interest of accounting students in participating in tax brevet which is moderated by economic motivation. This research is a quantitative research with the interest of accounting students in following the tax brevet as the dependent variable. The sample of this study was students of the 2018-2021 accounting study program, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sample was selected by purposive sampling method with certain criteria. The total sample is 88 students who have been calculated by the slovin formula. Data analysis was performed using multiple linear regression analysis and moderate regression analysis (MRA) with SPSS version 25. The results of this study indicate that quality motivation has a positive effect on the interest of accounting students in taking tax brevet, knowledge of taxation has a positive effect on the interest of accounting students in taking tax brevet, economic motivation strengthens the positive influence of quality motivation on accounting students' interest in taking tax brevet, and economic motivation strengthens positive effect of tax knowledge on accounting students' interest in participating in tax brevet. Keywords: Quality Motivation, Tax Knowledge, Interest of Accounting Students in Following Tax Brevet, and Economic Motivation.
Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance Delsa Nafhilla
Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i3.68

Abstract

This study  aims to examine the effect of Tax Planning, Profitability, Inventory Intensity on Tax Avoidanc Data were analyzed using SPSS 22. This study uses a sample of manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020 based on criteria established by the author, so that those who meet the criteria. The research technique used multiple linear analysis and analysis of absolute differences. The results show that tax planning, Profitability, inventory intensity have a positive effect on tax  avoidance.
Struktur Modal, Ukuran Perusahaan, Dan Earnings Response Coefficient: Profitabilitas Sebagai Variabel Mediasi Anggi Tadani
Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i3.69

Abstract

Purpose: This study aims to examine whether capital structure and firm size can affect the earnings response coefficient and is mediated by profitability. Method: The sample uses manufacturing sector companies listed on the Indonesia Stock Exchange for the last 6 years. Sample selection using pruprosive sampling technique in order to obtain 10 companies. Testing the sample using multiple linear regression analysis and path analysis to test the mediating variable using the SPSS 20 analysis tool. Finding: The results prove that capital structure has a positive effect on profitability, firm size has a positive effect on profitability, capital structure has a negative effect on the earnings response coefficient (ERC), firm size has a positive effect on the earnings response coefficient (ERC), profitability has a positive effect on the earnings response coefficient ( ERC), Profitability mediates the effect of capital structure on earnings response coefficient (ERC), Profitability mediates the relationship between firm size and earnings response coefficient (ERC). Novelty: This research has something that has not been done before, and there are comparisons with studies that have been done previously.

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