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INDONESIA
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 134 Documents
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Inovasi Layanan Samsat, Pemutihan Pajak Daerah dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi : Studi Kasus Pada UPT PPD Kediri Viken Wahyuningsih; Linawati; Badrus Zaman
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.334

Abstract

Purpose: This study aims to examine the effect of Samsat service innovation, regional tax amnesty, and tax sanctions on motor vehicle taxpayer compliance, with taxpayer awareness as a moderating variable at UPT Pengelolaan Pendapatan Daerah (PPD) Kediri. Method: This study employed a quantitative approach using primary data collected through questionnaires distributed to motor vehicle taxpayers registered at UPT PPD Kediri. The data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). Finding: The results indicate that Samsat service innovation, regional tax amnesty, and tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance. Taxpayer awareness is unable to strengthen the effect of Samsat service innovation and regional tax amnesty on taxpayer compliance. However, taxpayer awareness is proven to strengthen the effect of tax sanctions on motor vehicle taxpayer compliance. Novelty: This study integrates taxpayer awareness as a moderating variable in examining the relationship between Samsat service innovation, regional tax amnesty, tax sanctions, and motor vehicle taxpayer compliance. The study also provides empirical evidence from UPT PPD Kediri regarding the effectiveness of fiscal policies and taxpayer behavior.  
Pengaruh Intellectual Capital, Ukuran Perusahaan, Struktur Modal, dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Teknologi Nur Shodiq; Diah Nurdiwaty; Linawati
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.336

Abstract

Purpose: This study aims to analyze the effects of intellectual capital, firm size, capital structure, and liquidity ratio on the financial performance of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period, both individually (partially) and collectively (simultaneously). Method: This study employed a quantitative approach with a causal-comparative (ex post facto) design. Secondary data were obtained from the financial statements of 17 technology companies listed on the Indonesia Stock Exchange (IDX) during 2023–2025, selected from a population of 47 companies using purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS Statistics 23. Finding: intellectual capital and firm size have a positive and significant effect on financial performance. Meanwhile, capital structure and liquidity ratio do not have a significant effect on financial performance. Simultaneously, intellectual capital, firm size, capital structure, and liquidity ratio significantly affect the financial performance of technology companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. Novelty: The novelty of this study lies in positioning intellectual capital as the primary factor influencing financial performance and focusing on technology sector companies listed on the Indonesia Stock Exchange (IDX), considering that this sector is highly dependent on knowledge, innovation, and intangible assets in creating value added. This novelty is further strengthened by the increasing number of technology issuers in recent years, reflecting the rapid growth of the technology sector and making this study more relevant to the current conditions of the Indonesian capital market.
Pengaruh Kepemilikan Saham, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Financial Distress PT. Sritex 2017–2024 Salma Safina; Erna Puspita; Diah Nurdiwaty
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.339

Abstract

Purpose: This study aims to examine the effect of share ownership structure, firm growth, and capital structure on the potential for financial distress at PT Sritex during the 2017–2024 period. Method: This study used secondary data and adopted a quantitative approach. The research object was PT Sritex during the 2017–2024 period. The data were obtained from the company's published financial statements and processed into 31 observations for analysis. Analysis was performed using multiple linear regression using IMB SPSS software. Finding: The findings reveal that share ownership structure and firm growth do not significantly influence the potential for financial distress when examined individually. In contrast, capital structure has a significant influence on the potential for financial distress. Furthermore, the results show that share ownership structure, firm growth, and capital structure jointly have a significant effect on the potential for financial distress at PT Sritex during the 2018–2024 period. Novelty: This study contributes to the existing literature by focusing exclusively on PT Sritex during the 2017–2024 period. Unlike most previous studies that employ cross-sectional data from multiple companies, this research adopts a single-company approach, allowing for a more comprehensive analysis of how share ownership structure, firm growth, and capital structure influence financial distress.
Pengaruh Leverage dan Profitabilitas Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Nelly Rahmawati; Sri Ayem
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.342

Abstract

Purpose: This study aims to examine whether the effect of leverage and profitability on tax avoidance with institutional ownership as a moderating variable. Data were analyzed using SPSS 27. Method: This study utilizes quantitative data from the official websites of food and beverage sector companies, specifically manufacturing firms listed on the Indonesia Stock Exchange (IDX) in the 2021-2024 period with purposive sampling technique resulting 177 in total annual financial reports analyzed. The analytical methods used include multiple linier regression and subgroup analysis. Finding: The results of this study indicate that leverage has a possitive influence toward tax avoidance, profitability has a possitive effect in tax avoidance, institutional ownership can moderate the possitive of leverage on tax avoidance, and institutional ownership cannot moderate the possitive effect of profitability on tax avoidance. Novelty: This research is novel because the researches added a new time period 2021-2024. This research can make a significant contribution to the literature on tax avoidance and corporate finance, and can help improve understanding of how institutional ownership affects the relationship between leverage and profitability on tax avoidance.

Page 14 of 14 | Total Record : 134

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