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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 76 Documents
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DAYA TARIK PROFESI AUDIT PADA GENERASI Z Santoso, Stefanie Kristiana; Nainggolan, Tiurma; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5187

Abstract

The purpose of this study is to determine the interest of Generation Z students in the auditing profession. A quantitative approach was conducted using a survey method through the distribution of a questionnaire based on Google Forms to undergraduate and postgraduate accounting students at universities in the city of Bandung. The study applied purposive sampling and analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial rewards, motivation, and self-efficacy have a positive influence on students' interest in pursuing an audit profession. These findings provide insights into the factors that may impact Generation Z students' career choices regarding the audit profession in the future. Penelitian ini bertujuan untuk mengetahui minat mahasiswa generasi Z terhadap profesi audit. Pendekatan yang dilakukan melalui metode survei dengan penyebaran kuisioner berbasis google form kepada mahasiswa bidang akuntansi pada Universitas di Kota Bandung. Metode  purposive sampling digunakan dalam pengambilan data, kemudian dianalisa menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan penghargaan keuangan, motivasi, dan efikasi diri positif berpengaruh terhadap minat mahasiswa dalam memilih profesi audit. Temuan ini memberikan wawasan tentang faktor-faktor yang dapat mempengaruhi keputusan karir mahasiswa generasi Z dalam memilih profesi audit di masa depan. 
PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MEDIASI KESADARAN PAJAK Hadinata, Andre; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5580

Abstract

Taxpayer compliance remains a problem in the Indonesian tax system, despite the increasing trend in annual tax return reporting. This low level of compliance is influenced by several variables, including tax literacy and tax awareness. The focus of this study is to determine the impact of tax literacy on taxpayer compliance, with tax awareness as a mediating factor. This study was conducted using quantitative methods with a descriptive-causal approach. The snowball sampling method was used to draw a sample, with 100 individual taxpayers as respondents. Data collection was conducted through questionnaires using Google Forms, and the data were analyzed using structural equation modeling with the alternative partial least squares method. The results of the study indicate that: (1) Tax literacy increases tax awareness, (2) Tax awareness increases taxpayer compliance, (3) Tax literacy increases individual taxpayer compliance, and (4) This study shows that tax awareness can mediate the effect of tax literacy on individual taxpayer tax compliance. This indicates that tax literacy directly and indirectly influences individual tax compliance. The implications of this study are expected to enable tax authorities to develop effective and sustainable tax education strategies.  Kepatuhan wajib pajak masih menjadi masalah dalam sistem perpajakan di negara Indonesia, meskipun tren pelaporan SPT tahunan terus meningkat. Rendahnya kepatuhan ini dipengaruhi oleh sejumlah variabel, termasuk literasi pajak dan tingkat kesadaran pajak. Fokus studi ini adalah untuk mengetahui dampak literasi pajak pada kepatuhan wajib pajak, dengan kesadaran pajak sebagai faktor mediasi. Studi ini dilakukan dengan menggunakan metode kuantitatif dengan pendekatan deskriptif-kausal. Metode snowball sampling digunakan untuk mengambil sampel, dengan responden sebanyak 100 orang yang merupakan wajib pajak orang pribadi. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan google form, dan data dianalisis menggunakan structural equation modelling dengan metode alternatif partial least square. Hasil penelitian menunjukkan bahwa: (1) Literasi pajak meningkatkan kesadaran pajak, (2) Kesadaran pajak meningkatkan kepatuhan wajib pajak, (3) Literasi pajak meningkatkan kepatuhan wajib pajak orang pribadi, dan (4) Studi ini menunjukkan bahwa kesadaran  pajak mampu memediasi efek literasi  pajak pada kepatuhan pajak wajib orang pribadi. Ini menunjukkan  literasi  pajak memengaruhi kepatuhan pajak orang pribadi secara langsung dan tidak langsung. Implikasi dalam penelitian ini diharapkan otoritas pajak dapat membuat strategi edukasi perpajakan yang efektif dan berkelanjutan
PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Kurnia, Anastasya Sumargo; Hidayat, Vinny Stephanie
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5052

Abstract

The objective of this study is to examine the impact of taxation knowledge and tax sanctions on the compliance behaviour of motor vehicle taxpayers at Samsat Cimahi. Hence, a sample size of 124 individuals was chosen. Questionnaires were distributed to collect the data. Data analysis involved the utilization of multiple regression analysis. The results of the verified tests indicate that taxpayer knowledge regarding tax sanctions and tax knowledge has a significant and positive impact on tax compliance.
THE IMPACT OF TAX AWARENESS, TAX SANCTIONS, AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE Kania, Niken Yofi; Priono, Hero
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5671

Abstract

The intent of this study is to examine the variables which would impress individual taxpayer compliance in Nganjuk Regency by using independent variables which include tax knowledge, tax awareness, and tax sanctions. Analyzing primary data collected by distributing questionnaires to 100 eligible respondents using a quantitative approach.  SPSS 26 is used in the analysis to do multiple linear regression. The study's findings indicate that tax awareness and knowledge have a significant impact on individual taxpayer compliance. However, tax sanctions have little effect on individual taxpayer compliance. Indirectly, this research proves that tax sanctions do not influence taxpayer compliance in Nganjuk Regency, and its results or level of influence differ from other studies that focused on areas outside Nganjuk Regency. This study will demonstrate whether awareness, sanctions, and knowledge are among the factors influencing taxpayer compliance in Nganjuk Regency. Individual taxpayer compliance is influenced by tax knowledge and awareness, but it is unaffected by tax sanctions. Of the three hypotheses formulated, it's evident that only the first and third hypotheses are accepted, whereas the second hypothesis is rejected.
PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Gultom, Ester Febriana; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5091

Abstract

Tujuan dari penelitian ini adalah untuk menguji dampak beban pajak tangguhan dan perencanaan pajak pada metode manajemen laba. Data yang digunakan merupakan informasi tambahan yang diperoleh dari situs web Bursa Efek Indonesia (BEI). Pendekatan yang dilakukan dalam penelitian ini adalah analisis regresi menggunakan model linier berganda, yang dilakukan dengan menggunakan program SPSS 26. Populasi penelitian ini mencakup bisnis di industri konsumsi primer yang terdaftar di BEI pada tahun 2021–2023. Spesimen yang diambil 139 sampel seluruhnya. Pengumpulan data dilakukan dengan pendekatan Purposive sampling adalah proses pemilihan sampel berdasarkan standar yang telah ditentukan. telah ditentukan sebelumnya. Hasil penelitian menemukan beban pajak tangguhan tidak memengaruhi praktik manajemen pendapatan, sementara persiapan pajak memiliki pengaruh positif terhadap manajemen laba.
Analisis Efisiensi Prosedur Pengelolaan Kas Masuk dan Kas Keluar pada CV Bina Puskud Safitri, Ersha Wiriani; Putri, Annie Mustika
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5683

Abstract

The purpose of this study is to evaluate how well the cash receipt accounting information system is implemented at CV Bina Puskud Mandiri. Additionally, this research aims to assess whether CV Bina Puskud Mandiri complies with the accounting regulations in Indonesia and whether the cash receipt procedures are carried out systematically or still manually. The type of data used in this study is descriptive qualitative data. The data collected includes primary and secondary data obtained through interviews, observations, documentation, and previous research results. Descriptive analysis methods are applied to analyze data obtained from the interviews. The findings indicate that the analysis of the cash receipt accounting information system is conducted manually using Microsoft Excel, and the recording, reporting, as well as the cash receipt processes have been carried out in accordance with the accounting standards applicable in Indonesia. Tujuan dari penelitian ini adalah untuk mengevaluasi seberapa baik sistem informasi akuntansi penerimaan kas diterapkan di CV Bina Puskud Mandiri. Selain itu, penelitian ini juga bertujuan untuk menilai apakah CV Bina Puskud Mandiri mematuhi regulasi akuntansi yang ada di Indonesia dan apakah langkah-langkah penerimaan kas dilaksanakan dengan cara sistematis atau masih dilakukan secara manual. Tipe data yang digunakan dalam penelitian ini berupa data kualitatif deskriptif. Data yang dikumpulkan meliputi data primer dan sekunder yang diperoleh melalui wawancara, pengamatan, dokumentasi, serta hasil penelitian sebelumnya. Metode analisis deskriptif diterapkan untuk menganalisis data yang berasal dari wawancara. Temuan penelitian menunjukkan bahwa analisis terhadap sistem informasi akuntansi penerimaan kas dijalankan secara manual menggunakan Microsoft Excel, dan pencatatan, pelaporan, serta proses penerimaan kas telah sesuai dengan standar akuntansi yang berlaku di Indonesia.
PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA KEBERLANJUTAN Regina, Sharleen; Agustina, Lidya
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5487

Abstract

This study seeks to analyze the impact between board characteristics on the sustainability performance of companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The concept of sustainability performance focuses not only on economic goals, but includes social and environmental perspectives, where the board of directors has an important role in formulating better policies. The characteristics of the board of directors in this study include gender diversity, board size, board independence, board experience, and board tenure. This study applies a quantitative approach, this study analyzes secondary data from annual reports and sustainability reports from 142 companies that have ESG values on the IDX, which were selected through the purposive sampling method. Sustainability performance was measured using the total ESG score from the Refinitiv Platform while data analysis was conducted using multiple regression. The findings indicate that board size has a positive and significant influence on sustainability performance. In contrast, board experience has a negative effect on sustainability performance. Meanwhile, the variables of gender diversity, board independence, and board tenure show no influence on sustainability performance. The overall regression model is significant, but is only able to explain 30% of the variation in sustainability performance. The result suggests that several other factors beyond the variables examined in this study also influence sustainability performance.Keywords: Gender Diversity, Board Size, Board Experience, Board Tenure, ESG
Analisis Sistem Pengendalian Internal Prosedur Pengeluaran Kas Pada Pusat Koperasi Unit Desa (PUSKUD) Putri, Roza Eka; Rahayu, Norra Isnasia
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5703

Abstract

ICIF Penelitian ini bertujuan untuk menganalisis efektivitas sistem pengendalian internal dalam prosedur pengeluaran kas pada Pusat Koperasi Unit Desa (PUSKUD) dengan menggunakan pendekatan kerangka kerja COSO Internal Control – Integrated Framework (ICIF) 2013. Penelitian ini menggunakan metode kualitatif deskriptif-evaluatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PUSKUD telah menerapkan beberapa komponen pengendalian internal dengan cukup baik, seperti pembagian tugas yang jelas antara pemegang kas dan pencatat, pelatihan karyawan, serta dokumentasi transaksi yang memadai. Namun, masih terdapat kelemahan dalam aspek otorisasi transaksi bernilai kecil yang tidak melibatkan bendahara. Selain itu, pengawasan internal terhadap transaksi pengeluaran belum dilakukan secara rutin. Pemantauan masih bergantung pada audit eksternal tahunan, sehingga kurang efektif dalam mendeteksi kesalahan secara dini. Temuan ini menunjukkan bahwa meskipun sistem pengendalian telah berjalan, efektivitasnya masih perlu ditingkatkan, khususnya dalam aspek persetujuan transaksi kecil, komunikasi antar bagian, dan pemantauan internal yang berkelanjutan. Penelitian ini diharapkan dapat menjadi acuan bagi koperasi lain dalam memperkuat tata kelola keuangan melalui sistem pengendalian internal yang lebih terstruktur dan menyeluruh.
ERA OF SUSTAINABILITY: DO THE ECONOMIC, SOCIAL, AND ENVIRONMENTAL ASPECTS HAVE A POSITIVE IMPACT ON COMMUNITY-BASED ECOTOURISM? Septiani, Delina Herdian; Rahmani, Hani Fitria; Sriwijayanti, Irma; Pratiwi, Ratih
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5185

Abstract

Indonesia's tourism industry is undergoing a shift toward nature-based and sustainable tourism, creating opportunities for the development of community-based ecotourism. This study aims to analyze the economic, social, and environmental impacts of ecotourism development in AEWO Mulyaharja, Bogor City. A quantitative descriptive approach was used, with purposive sampling involving local communities, tourism managers, business owners, tourists, and government representatives. Data were collected through questionnaires and structured interviews and analyzed using statistical tests in SPSS. The results indicate that stakeholder perceptions of the ecotourism impact fall into the "good" category across all aspects: economic (average score 4.13), social (4.15), and environmental (4.03). A strong correlation was found between tourism managers and tourists (r = 0.806), and between business owners and tourists (r = 0.954), emphasizing the importance of collaboration among local actors. However, the government’s role showed a weak correlation with other stakeholders, highlighting the need for more strategic involvement. Although the environmental aspect was generally perceived positively, the use of renewable energy scored lower, suggesting an area for improvement. This study recommends strengthening stakeholder collaboration as a key strategy to ensure the sustainability of community-
PROFITABILITY DAN PRAKTIK TAX AVOIDANCE DI INDONESIA Nursoleh, Muhammad Rizki; Tjun Tjun, Lauw
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5497

Abstract

The main focus of this study is to investigate how profitable tax avoidance is for non-financial companies in Indonesia, with operating cash flow acting as a control variable. Using previously published data and quantitative methodology, referring to annual reports published by 40 companies for the period 2019-2024 that have been submitted to the Indonesian Stock Exchange (IDX). The analysis process uses a multiple linear regression model run through the SPSS application version 29. The findings indicates that profitability has no significant impact on tax avoidance. Likewise, cash flow from operating activities shows no significant influence on tax avoidance. The regression model accounts for only 0.5% of the variance in tax avoidance, suggesting that other factors outside the scope of this study may play a more substantial role in explaining corporate tax avoidance behavior. The limited explanatory power of the model underlines the necessity of exploring additional variables in future studies. The scope of this study only includes only two financial indicators and a specific observation period. Therefore, the results should be interpreted carefully, taking into account the study’s context and scope. Keywords: Tax Avoidancce, Return on Assets, Cash Effective Tax Rate, and Operating Cash Flow

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