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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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Pengaruh Motivasi Diri, Penghargaan Finansial, Pertimbangan Pasar Kerja dan Kemampuan Akademik terhadap Minat Mahasiswa Akuntansi untuk Berkarir Sebagai Akuntan Publik Yhoga Heru Pratama; Adolof Sairo Ngongo
Jurnal Literasi Akuntansi Vol 5 No 1 (2025): Maret 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i1.131

Abstract

Purpose: The purpose of this study is to prove the influence of self-motivation, financial rewards, job market considerations and academic ability on accounting students' interest in pursuing a career as a public accountant. Method: This research uses quantitative methods and uses primary data. The sample used in this research was 120 respondents from the accounting faculty from eight universities, namely students from the Faculty of Accounting from Bachelorwiyata Tamansiswa University Yogyakarta, Negri Yogyakarta University, Ahmad Dahlan University, Mercubuana University Yogyakarta, Duta Wacana Christian University Yogyakarta, Amikom University Yogyakarta, Sanat Dharma University Yogyakarta, Alma Ata University Yogyakarta. This  research  method  uses  a  questionnaire,  then  processed  and analyzed with SPSS version 26. Finding: The results of this research in the form of self-motivation, job market considerations, and academic ability have a positive influence on accounting students' interest in pursuing a career as a public accountant. Meanwhile, financial awards have no effect on students' interest in pursuing a career as a public accountant Novelty: In previous studies, researchers focused more on financial rewards and job market considerations, while in the current research, researchers added students' self-motivation and academic abilities.  
Pengaruh Profitabilitas dan Nilai Perusahaan Terhadap Agresivitas Pajak pada Perusahaan Manufaktur ASEAN Erlin Dania Rosmalinda
Jurnal Literasi Akuntansi Vol 4 No 3 (2024): September 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i3.133

Abstract

Purpose: This study aims to examine the influence of profitability and firm value on tax aggressiveness among manufacturing companies listed on the ASEAN stock exchange from 2018 to 2023. Method: A quantitative research method is employed, using a sample of manufacturing companies listed on the ASEAN stock exchange. Finding: The results of the study indicate that profitability as measured by Return on Assets (ROA) has a positive impact on tax aggressiveness. This means that companies with high ROA, the higher the level of profit obtained by the company, the higher the tax burden, so the company will be more aggressive towards taxes. While the company value has no effect on tax aggressiveness. This research provides a contribution to further testing to determine what indicators influence tax aggressiveness in a company so that tax aggressiveness can be minimized. Novelty: Various differences in previous research and research phenomena, the topic of tax aggressiveness is still interesting to be reexamined because in ASEAN cases of tax aggressiveness are still high compared to other parts of Asia. With this research, it will be a consideration for the company what the company will do to overcome this case. So that in the future the company hopes to be more orderly in terms of taxation.
Pengaruh Profitabilitas Terhadap Agresivitas Pajak: Studi Pada Perusahaan Manufaktur Di Bursa Efek Asean Crissyen Deara Ellysta
Jurnal Literasi Akuntansi Vol 4 No 4 (2024): Desember 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i4.134

Abstract

Purpose: This study aims to examine the influence of profitability on tax aggressiveness among manufacturing companies listed on the ASEAN stock exchange from 2018 to 2023. Method: A quantitative research method is employed, using a sample of manufacturing companies listed on the ASEAN stock exchange. Finding: The results show that profitability, measured by Return on Assets (ROA), has a negative impact on tax aggressiveness. This means that companies with high ROA tend to better fulfill their tax obligations and conduct good tax planning. This study contributes to the understanding of factors influencing tax aggressiveness and its implications for financial management and corporate transparency. Novelty: This study provides new contributions to the study of tax aggressiveness by expanding the geographical scope by using ASEAN manufacturing company data, updating the data, and confirming the negative relationship between profitability and tax aggressiveness.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sandra Kornelis; Suyanto Suyanto; Kusuma Chandra Kirana
Jurnal Literasi Akuntansi Vol 5 No 1 (2025): Maret 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i1.140

Abstract

Purpose: This study aims ti determine: (1) To prove whether the effect of profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange, (2) To prove whether the effect of leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange, (3) To prove whether the effect of company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange Method: This type of research is quantitative researchusing the document method. Sampel were taken using purposive sampling technique. The sample consisted of 300 data from 60 companies listed on the Indonesia Stock Exchange 2019-2023. The data analysis technique used is quantitative analysis using Eviews Finding: Based on the research result, it show that Profitability has a positive effect on firm value, Leverage has a positive effect on firm value, company size has a negative effect on firm value. Novelty: This study adds the leverage variable as a factor affecting firm value, which has not been studied in previous studies.
Pengaruh Diskriminasi Pajak Terhadap Penggelapan Pajak Religiusitas Sebagai Variabel Moderasi Ema Agustina Tina
Jurnal Literasi Akuntansi Vol 5 No 1 (2025): Maret 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i1.141

Abstract

Purpose: The purpose of this study is to analyse the impact of pajak discrimination on pajak adoption, using religiusitas as a moderating variable. Method: The methodology used in this study employs quantitative research. This study's data was collected via a questionnaire, and the sample size was determined using the Snowball Sampling method. Finding: This study concludes that tax discrimination has a positive effect on tax evasion in MSMEs in DIY, but religiosity can weaken this effect. These findings emphasize the importance of a fair tax system as well as moral education and religious ethics to improve tax compliance. Research limitations include the use of questionnaires as the only data collection method and limited variable coverage. Future research is recommended to use the interview method and to add other independent variables, such as tax rates or tax justice, expand the sample, and consider additional moderating variables, such as tax morale or moral responsibility, to enrich the analysis of tax evasion.   Novelty: The novelty in this study lies in the integration of religiosity as a moderating variable in the relationship between tax discrimination and tax evasion, which has not been widely explored in previous studies. Different from previous studies that focus more on economic and regulatory factors, this study highlights how moral values and social norms can influence taxpayer behavior. In addition, this study provides a new perspective for tax authorities by emphasizing the importance of psychological and social-based approaches in designing more effective tax policies. Thus, this study contributes to the development of academic literature as well as providing practical insights for policymakers in creating a fairer tax system and increasing religious value-based tax compliance.The novelty in this study lies in the integration of religiosity as a moderating variable in the relationship between tax discrimination and tax evasion, which has not been widely explored in previous studies. Different from previous studies that focus more on economic and regulatory factors, this study highlights how moral values and social norms can influence taxpayer behavior. In addition, this study provides a new perspective for tax authorities by emphasizing the importance of psychological and social-based approaches in designing more effective tax policies. Thus, this study contributes to the development of academic literature as well as providing practical insights for policymakers in creating a fairer tax system and improving religious value-based tax compliance.
Dampak Literasi Keuangan Terhadap Kinerja Umkm dengan Inovasi Sebagai Variabel Moderasi: Perspektif Keberlanjutan Umkm Pulkeria Destrin
Jurnal Literasi Akuntansi Vol 4 No 4 (2024): Desember 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i4.142

Abstract

Purpose: This study aims to prove the positive effect of financial literacy and innovation on MSME performance, as well as moderate the role of innovation in the relationship between financial literacy and MSME performance Method: This research is quantitative research and the verification analysis approach is the method applied, the primary data is obtained through distributing questionnaires to MSME actors. The sampling technique in this study used purposive sampling, the criteria used were Micro, Small and Medium Enterprises (MSMEs) in Yogyakarta City. Finding: The results of the analysis obtained that partially, financial literacy and innovation have a positive and significant effect on MSME performance in the perspective of MSME sustainability. while innovation is unable to moderate financial literacy on MSME performance. Novelty: In previous research, innovation is used as an independent variable while in the current study innovation is used as a moderating variable.
Pengaruh Pengetahuan Perpajakan Terhadap Pemilihan Karir Sebagai Konsultan Pajak Dengan Peluang Kerja Sebagai Moderasi Atikah Nur 'Aini
Jurnal Literasi Akuntansi Vol 4 No 4 (2024): Desember 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i4.143

Abstract

Purpose: The main objective of this study is to determine how the tax profession influences career choice as a tax consultant and also to consider the influence of job opportunities as a moderating factor. Method: This study involved Accounting students from various universities in Indonesia, the snowball sampling method was used to collect data from 371 respondents in 54 universities in Indonesia. IBM SPSS Statistics 25 was used to perform linear regression analysis for data processing and Microsoft Excel was used for data tabulation. Finding: The findings show that tax knowledge significantly influences career choice as a tax consultant. This study reveals that job opportunities can significantly moderate the relationship between tax knowledge and career choice as a tax consultant. Novelty: This research is motivated by the phenomenon of the low tax knowledge of accounting students towards choosing a career as a tax consultant. So this research is interesting to study and re-test the differences in the results of previous studies. The novelty of this research is that previous researchers used independent and dependent variables while in this study the author added job opportunities as a moderating variable.
Pengaruh Machiavellian, Tingkat Pendidikan, Teknologi Informasi terhadap Niat Penggelapan Pajak Dimoderasi Religiusitas Nur Anita Chandra Putry; Basilius Kuncoro
Jurnal Literasi Akuntansi Vol 4 No 4 (2024): Desember 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i4.145

Abstract

Purpose: Riset ini memiliki tujuan untuk memperoleh bukti empiris pengaruh machiavellian, tingkat pendidikan dan teknologi informasi pada niat melakukan penggelapan pajak, serta untuk menguji religiusitas memoderasi pengaruh machiavellian, tingkat pendidikan, dan teknologi informasi terhadap niat melakukan penggelapan pajak. Method: Riset ini adalah kuantitatif menggunakan analisis regresi berganda dan moderated regression analysis (MRA). Metode pengambilan sampel yang digunakan adalah teknik probability sampling dengan responden yaitu wajib pajak di Kota Sampit Provinsi Kalimantan Tengah yang diperoleh sebanyak 310 responden.    Finding: Machiavellian memiliki pengaruh positif terhadap niat penggelapan pajak, serta tingkat pendidikan dan teknologi informasi memiliki pengaruh negatif terhadap niat penggelapan pajak. Kemudian, religiusitas memperlemah pengaruh positif machiavellian pada niat penggelapan pajak serta religiusitas memperkuat pengaruh negatif tingkat pendidikan dan teknologi informasi dalam niat penggelapan pajak. Novelty: Perbedaan hasil terhadap penelitian terdahulu memotivasi peneliti untuk membuktikan kembali konsistensi hasil dengan penelitian sebelumnya terhadap pengaruh machiavellian, tingkat pendidikan, teknologi informasi dan menambahkan religiusitas sebagai variabel moderasi terhadap penggelapan pajak. 
Penerapan Brevet Pada Lembaga Pendidikan: Studi Regulasi dan Kepatuhan Anisa; Farida Ariyani; Nehemia Manurung; Putri Septianti; M Syahputra; Harry Soeratin
Jurnal Literasi Akuntansi Vol 5 No 1 (2025): Maret 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i1.147

Abstract

Purpose: This study aims to analyze the application of tax brevet in higher education institutions in Indonesia, focusing on regulatory compliance and the impact on fiscal efficiency and financial governance. It seeks to evaluate the gap between existing tax regulations and practical needs, as well as the role of tax brevet in enhancing human resource competence and institutional performance. Method: The research employs a literature study approach, analyzing various written sources such as tax regulations, academic journals, and related research findings. The population includes higher education institutions in Indonesia, with a focus on their tax compliance practices and human resource capabilities. The sample consists of documented cases and regulatory frameworks pertinent to the topic. Finding: The study reveals that while tax brevet can significantly improve tax compliance and fiscal efficiency in higher education institutions, there is no explicit regulation mandating the employment of brevet-certified staff. Institutions with brevet-certified personnel demonstrate better fiscal performance and governance. However, reliance on external consultants remains prevalent due to gaps in internal capacity. Novelty: This research contributes to the limited literature on tax brevet in the education sector by highlighting its strategic role in financial governance. It proposes the integration of tax brevet into academic curricula and internal human resource development as a novel approach to addressing compliance challenges. Keywords: Tax brevet, higher education, tax compliance, financial governance, regulatory gap.
Pengaruh Tax Avoidance, Manajemen Laba dan Capital Structure Terhadap Nilai Perusahaan Fatin Wildania Rahmi
Jurnal Literasi Akuntansi Vol 4 No 4 (2024): Desember 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i4.150

Abstract

Purpose: Firm value as a function of tax evasion, earnings management, and capital structure is the intended subject of this research. Method: The research methodology employed in this study is a quantitative one, and secondary data was sourced from the company's official website and the Indonesia Stock Exchange (IDX) website. The research subjects for this study are manufacturing companies that will be listed on the IDX between 2019 and 2023. The data set included 200 samples selected using a purposive sampling technique. Finding: There is a negative relationship between business value and tax evasion, earnings management, and capital structure, according to this study's conclusions. Novelty: The novelty of this study is that researchers added time periods and research samples.

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