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JAKPI
Published by Universitas Prof. Dr. Moestopo
ISSN : 27759784     EISSN : 27759792     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), ISSN 2775-9784 (Cetak) dan ISSN 2775-9792 (Online), dikelola Programs Studi Akuntansi diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). JAKPI diterbitkan dua kali setahun (pada Juni dan Desember). Menerima artikel yang akan direview oleh editor internal maupun eksternal. Selanjutnya artikel tersebut akan direview oleh reviewer kami dengan keahlian terkait. Artikel akan ditinjau oleh peer review double-blind. JAKPI menerima artikel dalam cakupan sebagai berikut: Financial Accounting Auditing Management Accounting Public Sector Accounting Information system Taxation Finance Business and Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 4, No 2 (2024)" : 14 Documents clear
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA Valeria, Valeria; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4759

Abstract

Companies need to publish financial reports to inform the financial performance of the company user to the financial report. Companies are likely to manipulate information in their financial reports to attract investors. The company's actual financial performance is reflected in the quality of its earnings. Good earnings quality indicates that the company's profitability is factual and consistent so that investors can trust it. This study aims to examine the effect of leverage, liquidity, company size and investment opportunity set on the quality of the company's earnings. The population in this study were companies in the raw materials, industry, primary and non-primary consumer, and health sectors listed on the Indonesia Stock Exchange during the 2019–2023 period. Sampling in this study used a purposive sampling technique, where samples were taken from a population that met certain criteria. The number of samples in this study that met the criteria was 86 samples from 134 observation samples. Multiple linear regression models were used to analyze the data in this study. The results of this study prove that the leverage variable does not have a significant effect on earnings quality. Meanwhile, the variables liquidity, company size, investment opportunity set, and growth have a significant effect on earnings quality. This research contributes to the development of literature on the topic of earnings quality and provides input to users of corporate financial reports and corporate management to assess or maximize their earnings quality.  
PENGARUH MANAGERIAL ABILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Tjahyadi, Levina; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4643

Abstract

Tax aggressiveness is an activity that carried out to reduce a company’s tax profits which can be done through tax avoidance and tax evasion. The purpose of this study is to conduct testing and analysis that discusses the effect of managerial ability, profitability and leverage on tax aggressiveness. This research utilizes secondary data obtained from the official website of the sample company. This research uses purposive sampling technique. The sample in this study is 27 energy sector companies. The data analysis method used is SPSS. The results show that managerial ability has no effect on tax aggressiveness. It was also found that profitability has a positive influence on tax aggressiveness. In addition, it was found that leverage has a negative influence on tax aggressiveness. 
PENGARUH PENERAPAN SISTEM E-FILLING DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL PEMODERASI Prayoga, Gilang Bagus; Selfiani, Selfiani; Surya, Patricia Kartika; Lumbantobing, Sabar Pardamean
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.5088

Abstract

The government implements a tax collection system based on self-assessment or known as A system for self-evaluation. The system for self-evaluation is a system where It is trusted that taxpayers will compute and submit their own taxes owed by Taxpayers, while the tax officers themselves are tasked with supervising it. This implies that the accomplishment or inability of this system is largely decided by the compliance of Taxpayers and optimal supervision from the tax authorities themselves (Utrimi, 2021). In order to ascertain how the e-filing system's adoption has affected taxpayer compliance, To ascertain how tax knowledge affects taxpayer compliance, to evaluate and assess the impact of taxes sanctions moderating the connection between compliance of taxpayers and the adoption of electronic filing, In order to examine and assess how tax penalties affect the connection between the taxpayer and compliance and tax knowledge, to ascertain how tax penalties affect compliance of taxpayers. This research approach makes use of numerical data and primary data, the sample used is respondents in the central LPP TVRI environment. 110 respondents make up the sample size, and the data technique makes use of SPSS software version 25. Descriptive statistics, validity testing, and reliability are the methods of analysis that are employed. testing, hypothesis testing. Research results The LPP TVRI office's there is no impact on taxpayer compliance. by the presence of e-filing; taxpayer compliance is impacted by tax knowledge; the connection between electronic filing implementation as well as taxpayer adherence is weakened by tax penalties; the connection between tax knowledge and taxpayer compliance at the LPP TVRI office is strengthened by tax sanctions; and taxpayer knowledge at the LPP TVRI office is not impacted by tax penalties.
EFEKTIVITAS KEPATUHAN PELAPORAN SPT TAHUNAN PPH NON PEGAWAI DENGAN DITERAPKAN APLIKASI PAJAK ONLINE Asyiami, Difa Nur; Andayani, Endro; Suryana, Ade
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.6300

Abstract

This study was conducted to determine the level of effectiveness of the Reporting of Annual Income Tax Returns for Non-Employee Taxpayers based on electronic filling at the Cakung Jakarta Pratama Tax Office. The basis for its implementation is the KUP Law and the Income Tax Law and other implementing regulations. The methodology used is qualitative by using observation and collecting data from people working in the company, literature review and interviews. Results: the effectiveness of Tax Compliance through e-Filing at the Cakung Jakarta Pratama Tax Office is quite effective in 2019 to 2022, in 2023 it is not effective. The obstacles are server down and new WPOPs do not understand online applications in reporting. Efforts that have been made with socialization and collaboration with the Tax Center at the University to participate in Tax Volunteers  Penelitian ini dilaksanakan untuk mengetahui tingkat efektivitas Pelaporan SPT Tahunan PPh Wajib Pajak Non Pegawai berbasis electronic filling di KPP Pratama Cakung Jakarta. Landasan Pelaksanaannya adalah UU KUP dan UU PPh serta peraturan pelaksanaan lainnya. Metodologi yang dipakai adalah kualitatif dengan menggunakan observasi dan mengumpulan data dari orang yang bekerja di perusahaan, tinjauan pustaka dan wawancara. Hasil: efektivitas Kepatuhan Perpajakan melalui e-Filing di KPP Pratama Jakarta cakung cukup efektif di tahun 2019 hingga tahun 2022, tahun 2023 tidak efektif. Hambatannya server down dan WPOP baru belum mengerti aplikasi online dalam pelaporan. Upaya yang telah dilakukan dengan sosialisasi dan bekerjasama dengan Tax Center di Universitas untuk ikut serta dalam Relawan Pajak

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