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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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INDONESIA
Jurnal Paradigma Akuntansi
Published by Universitas Tarumanagara
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan dan bidang akuntansi umum lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,528 Documents
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ANALISIS REKONSILIASI FISKAL DALAM PENENTUAN PENGHASILAN KENA PAJAK PADA PT X Pedro Franklin; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38901

Abstract

1) This study aims to analyze the implementation of fiscal reconciliation in determining Taxable Income (Taxable Income/PKP) and Corporate Income Tax at PT X. 2) The subject of this research is PT X, a company engaged in commercial property management and rental services during the 2024 fiscal year. 3) The sample was selected using a purposive sampling method. 4) The data used consisted of commercial financial statements, fiscal reconciliation reports, fixed asset records, and supporting tax documents. 5) Data were collected through documentation and interviews. 6) The research employed a descriptive qualitative method with a case study approach. 7) The results show that PT X reported commercial profit before tax of Rp1,613,162,617, positive fiscal corrections of Rp9.899.699.407, and negative fiscal corrections of Rp11.512.862.025, resulting in nil fiscal profit, nil Taxable Income, and no Corporate Income Tax payable for the 2024 fiscal year. 8) The implication of this study is that fiscal reconciliation plays an important role in ensuring accurate tax calculations and compliance with prevailing tax regulations.
PENGARUH INVENTORY INTENSITY, LEVERAGE, DAN LIQUIDITY PADA TAX AGGRESIVENESS Kesia Olivia; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38902

Abstract

This research aims to find out the effect of inventory intensity, leverage, and liquidity on tax aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange from 2022-2024. This research focusses on the importance of tax as a source of state revenue and company efforts in managing tax obligations to minimise the tax burden. This research uses secondary data and research subjects as many as 30 company samples. The sampling technique used in this study is purposive sampling, and data processing is processed using the IBM SPSS Statistics 31 program. The results of this study show that inventory intensity has a positive effect so that the first hypothesis is rejected, while leverage, and liquidity have a negative and significant effect on tax aggressiveness so that the second and third hypotheses are accepted.
ANALISIS FINANCIAL PERFORMANCE MELALUI AKUNTANSI HIJAU DAN MODAL INTELEKTUAL HIJAU DIMODERASI GCG Cindy Sevila; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38903

Abstract

The purpose of this study is to analyze how green accounting and green intellectual capital influence financial performance, while good corporate governance is examined as a moderating factor. The study focuses on consumer non-cyclical companies listed on the Indonesia Stock Exchange throughout 2022–2024. Using purposive sampling, 55 companies were selected, resulting in 165 observational data. A quantitative approach was applied by utilizing multiple linear regression and moderated regression analysis with EViews 14. The empirical results show that green accounting and green intellectual capital does not significantly influence financial performance. Furthermore, good corporate governance fails to reinforce the impact of green accounting and green intellectual capital on financial performance.
PENGARUH FREE FLOAT, LEVERAGE, MINAT INVESTOR TERHADAP UNDERPRICING DI BURSA EFEK INDONESIA Lucky Wahyudi Setiawan; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38904

Abstract

This empirical research aims to examine the contribution of public share proportion (free float), debt ratio (leverage), and investor demand (oversubscription ratio) toward the underpricing anomaly in entities executing an Initial Public Offering (IPO). All public companies officially listing their initial shares on the Indonesia Stock Exchange (IDX) in 2023-2025. A purposive sampling technique was implemented based on specific criteria, successfully obtaining 142 valid issuers. Secondary quantitative data were extracted from official prospectuses and directly processed utilizing SPSS software version 25. Multiple linear regression analysis was utilized to test the hypotheses following standard classical assumption tests. Partial testing proves that solely the oversubscription ratio has a significant and positive effect on underpricing. Conversely, free float and leverage are proven to be insignificant. The findings indicate that initial market pricing is not dictated by corporate fundamentals, but is purely triggered by market euphoric sentiments and the high accumulation of public investor orders.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI JAKARTA BARAT Ellen Valeria; Sriwati
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38905

Abstract

This study seeks to investigate how tax knowledge, taxpayer awareness, tax understanding, and administrative sanctions influence compliance behavior among MSME taxpayers operating in the West Jakarta region. A total of 270 sample units were determined based on a set of specific criteria through a purposive sampling approach. Data were processed by means of SPSS version 32 and SmartPLS version 4.1.1.8 as the primary analytical tools. The analysis confirms that tax knowledge alongside taxpayer awareness serve as significant drivers of increased fiscal compliance among MSME operators. In contrast, tax understanding and administrative sanctions failed to demonstrate a meaningful contribution to MSME taxpayer compliance. These findings affirm that sustained tax education programs and the strengthening of taxpayers' fiscal awareness represent strategic approaches to fostering tax compliance within the MSME sector.
PENGARUH TAX LITERACY, CORETAX, DAN KEMUDAHAN SISTEM PERPAJAKAN DIGITAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Yolanne Lim; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38906

Abstract

This study aims to determine the effect of tax literacy, Coretax utilization, and perceived ease of use of the digital tax administration system on individual taxpayer compliance. The data used are primary data obtained through questionnaires distributed to individual taxpayers in Indonesia. The sampling technique used convenience sampling with a total of 162 respondents. Data were processed using SPSS version 29 with multiple linear regression analysis. The results indicate that tax literacy has a positive and significant effect on individual taxpayer compliance. Coretax utilization also has a positive and significant effect on individual taxpayer compliance. In addition, perceived ease of use of the digital tax administration system has a positive and significant effect on individual taxpayer compliance.
DETERMINAN MANAJEMEN PAJAK PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI BEI Marcella Angelly; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38916

Abstract

This research aims to analyze the influence of profitability, leverage, and fixed asset intensity on tax management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using purposive sampling, the study obtained 28 companies with 112 observations. The data were analyzed using SPSS 26 through multiple linear regression, classical assumption tests, and hypothesis testing. The findings show that profitability and leverage have a positive and significant effect on tax management, whereas fixed asset intensity has no significant effect. These results indicate that profitability and leverage play an important role in tax management practices, while fixed asset intensity does not significantly influence tax management.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BEI 2021-2024 Maulana Fathurachman; Verawati
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38917

Abstract

This study aims to examine empirically the effect of liquidity proxied by current ratio (CR), solvability proxied by debt to equity ratio (DER), and profitability proxied by net profit margin (NPM) on firm value proxied by price to book value (PBV) in primary consumer sector companies listed on Indonesia Stock Exchange (IDX). The population in this study is primary consumer sector companies listed on the IDX during 2021-2024. Samples were selected using purposive sampling method and the valid data consistent of 135 observations from 80 companies (after outlier treatment). Data processing was conducted using multiple linear regression analysis assisted by SPSS software version 27. The results indicate that liquidity (CR), solvability (DER), and profitability (NPM) have a positive and significant effect on firm value (PBV). Simultaneously, all three independent variables significantly influence firm value with an Adjusted R-Square of 40.4%. These findings support signaling theory, confirming that financial performance indicators are key determinants of firm value in the primary consumer sector.
ANALISIS RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PERUSAHAAN SEKTOR KONSUMEN PRIMER DI BEI Christopher Radithya Noegroho; Widyasari; Suryani
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38919

Abstract

This study analyzes the effect of the current ratio, debt-to-equity ratio, total asset turnover, and net profit margin on profit growth. The research data are the annual reports of primary consumer sector companies listed on the IDX during the period 2021-2024. The sampling method used purposive sampling, obtaining 100 research data. Data is processed with SPSS 27. The research method is a quantitative causal analysis with multiple linear regression analysis. The results show only net profit margin variable that has a significant and positive effect on profit growth. This study supports the Signaling theory that the ability of primary consumer sector companies to manage net profit margins is a key positive signal useful for external parties in predicting profit growth as a basis for investment decision-making.
PENGARUH LIQUDITY, FIRM SIZE, DAN ASSET GROWTH TERHADAP PROFITABILITY PERUSAHAAN MANUFAKTUR 2022-2024 Rafael Yuwono; Yanti
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38920

Abstract

This study aims to analyze the effect of liquidity, firm size, and asset growth on profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sample selection was conducted using purposive sampling, obtaining 156 data from 52 manufacturing companies. The type of data used was secondary data obtained from the official IDX and related company websites. The data processing technique used was multiple regression analysis, processed using Eviews 13 and Microsoft Excel software. The results show that liquidity has a positive and significant effect on profitability. Meanwhile, firm size and asset growth have a positive and insignificant effect on profitability. The implication is that companies need to maintain and manage liquidity levels optimally because it is proven to increase profitability. Although firm size and asset growth show insignificant effects, companies still need to manage them effectively to support future profitability and send positive signals to investors.

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