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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2022): Issue: April" : 5 Documents clear
The Influence of Women In The Board, Board Composition, and Profitability on Corporate Social Responsibility with Earnings Management as Moderating Variable: (Study on companies Registered at JII 2016-2020) Nia Dyah Setiani Ali
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3472022

Abstract

This study aims to determine the effect of the Percentage Of Women In The Board, The Board Composition, and Profitability toward Corporate Social Responsibility with Earning Management As Moderating Variable. This research is quantitative. Data were obtained from companies registered with JII for the 2016-2020 period. The population obtained is 47 companies. The sample used in this study was 10 companies with a purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses eviews 11. The result of this study indicates that the women in the board, profitability, and earning management have no effect on corporate social responsibility, while board composition has a significant and positive effect on corporate social responsibility. Earning management can moderate the board composition to corporate social responsibility, but cannot moderate women in the board and profitability to corporate social responsibility.
The The Effect Of E-Samsat Implementation, Tax Knowledge, Service Quality, And Tax Sanctions On Motor Vehicle Taxpayer Compliance In East Surabaya Lysia Congda
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3652022

Abstract

One of the things that affects the taxpayer in carrying out his obligations as a good citizen is compliance in paying taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the compliance of the taxpayer, the higher the tax revenue will increase, and vice versa. The questionnaire used in this study were 100 questionnaire with the determination of samples is using the method of accidental sampling. Data collection is done by questionnaire method. There are several research methods used to achieve this research objective including descriptive statistical analysis, validity test, rehabilitation test, classical assumption test (normality test, multicollinearity test, heteroskedasticity test), multiple linear regression analysis, and t test. The results of this study show that the application of E-Samsat and tax sanctions has a positive effect on the compliance of motor vehicle taxpayers in East Surabaya. While The Knowledge of Taxation, and Quality of Service has no effect on the compliance of east Surabaya motor vehicle taxpayers.
Penerapan Aplikasi Sistem Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Dalam Upaya Meningkatkan Kualitas Pelaporan Keuangan Desa Ngadimulyo Kecamatan Kampak Kabupaten Trenggalek Ida Ayuningtyas Zholaikah Katinem
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3682022

Abstract

At this time, technology has developed rapidly all over the world. All organizations are competing to improve the quality of their organization. In order to improve the quality of village financial management, BPKP has developed the Siskeudes application. The purpose of this study was to determine the quality of financial reporting in Ngadimulyo Village after the Siskeudes application was implemented. This research is a qualitative one using a descriptive approach. The results showed that the quality of financial reporting in Ngadimulyo Village was classified as good after implementing the Siskeudes application. Although there are still obstacles in human resources. The Ngadimulyo Village Government has implemented Permendagri Number 20 of 2018. Transparency in Ngadimulyo Village is manifested in the form of banners related to the Village Revenue and Expenditure Budget (APBDes) in several places and also uploaded on the village website. Accountability in Ngadimulyo Village at the reporting stage has also used two versions, namely online using the Siskeudes application and also physically. In terms of participation, the community has also channeled their aspirations although there are still many people who are indifferent to activities in the village. For orderliness and discipline, the budget has also been realized in timely financial reporting, although sometimes there are still shifts.
Pengaruh Pemberian Sanksi Pajak PBB-P2 dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di Kabupaten Bantul Ardika Awan Indralaksmana; Arni Surwanti; Alni Rahmawati
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3702022

Abstract

penilitian ini adalah menganalisis pengaruh pemberian sanksi Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap kepatuhan Wajib Pajak (WP) di Kabupaten Bantul khususnya di Kecamatan Bantul. Permasalahan terkait PBB-P2 masih terdapatnya fenomena wajib pajak yang tidak memenuhi kewajibanya untuk membayar pajak. Pendekatan yang digunakan pada penelitian ini adalah Kuantitatif dengan jenis data primer. Metode pengambilan sampel menggunakan purpossive sampling. Jumlah sampel yang digunakan sebanyak 430 responden. Tempat dan waktu penelitian dilaksanakan pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Bantul. Waktu pelaksanaan di mulai bulan Januari 2022 sampai dengan selesai. Sanksi Pajak tidak berpengaruh dan signifikan terhadap variabel terikat Kepatuhan Wajib Pajak. Meskipun butir pertanyaan memiliki nilai mean yang tinggi , namun pada nyatanya hadirnya sanksi pajak dianggap belum memberikan dampak kepada wajib pajak di Kabupaten Bantul khususnya di Kecamatan Bantul. Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap variabel terikat Kepatuhan Wajib Pajak. Butir pertanyaan pada variable ini memiliki nilai mean yang tinggi yang sebanding lurus dengan Kepatuhan Wajib Pajak dipengaruhi oleh Kesadaran Wajib Pajak. Penelitian terkait kepatuhan wajib pajak pernah dilakukan oleh Yohana Wigati Pada Universitas Sanata Dharma Yogyakarta tentang “Pengaruh kesadaran WP, Pelayanan Fiskus dan Sanksi Perpajakan Trhadap Kepatuhan Wajib Pajak”. Namun isi dari permasalahan yang diteliti sangatlah berbeda, dimana Yohana Wigati menekankan pada pengaruh kesadaran wajib pajak sedangkan penulis menekankan pada pengaruh pemberian sanksi pajak. Perbedaan lainya terdapat pada objek penelitian, penulis menekankan pada objek Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sedangkan Yohana Wigati tidak melakukan hal tersebut.
The Effect of Financial Ratio Analysis, Transfer Pricing And Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019: Pengarus Analisis Rasio Keuangan, Transfer Pricing dan Corporate Social Responsibility Terhadap Penghindaran Pajak Kristina Lelang Aya; Widi Hariyanti; Sugiarti
Accounting and Finance Studies Vol. 2 No. 2 (2022): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs22.3742022

Abstract

This study aims to determine the effect of financial ratios, transfer pricing, and corporate social responsibility (CSR) on tax avoidance. The design of this research is causality research which is used to prove the causal relationship of several variables. This research is a quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling method used is purposive sampling method with a sample of 27 companies during the observation period of 5 consecutive years so that the number of samples is 135. The analysis method of this study uses multiple linear regression. The results of this study indicate that profitability, level of productivity, level of sales, have no effect on tax avoidance. Meanwhile, liquidity and transfer pricing have a significant effect on tax avoidance.

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