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Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Published by Universitas Satya Negara Indonesia
ISSN : 25028669     EISSN : 28094417     DOI : https://doi.org/10.54964/liabilitas.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi pertama kali diterbitkan pada tahun 2016. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis kritis mengenai penelitian di Bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerbitkan 2 (dua) jurnal dalam setiap tahunnya, yaitu terbit di bulan Februari dan Agustus. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas. Situs Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi adalah jurnal ilmiah akuntansi dan ekonomi yang merupakan sumber referensi akademisi di bidang Akuntansi. Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi menerima artikel ilmiah dengan lingkup penelitian pada: Akuntansi Keuangan Akuntansi Manajemen Auditing Perpajakan Sistem Informasi Akuntansi Akuntansi Sektor Publik / Pemerintahan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 130 Documents
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PEMETAAN PENELITIAN PERPAJAKAN : KEPATUHAN WAJIB PAJAK UMKM BERDASARKAN UU NOMOR 7 TAHUN 2021 Nur Hayati; Nadia Ayu Rahmanda; Yulia Isnaini Hafifah; Putri Lailia Fitri; Elza Safitri
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.428

Abstract

This research aims to provide an overview of MSME taxpayer compliance in accordance with Law Number 7 of 2021 and to find out what factors influence MSME taxpayer compliance and provide a reference regarding MSME taxpayer compliance which can later be used as a research evaluation method in the field of taxation regarding subsequent MSME taxpayer compliance. The methodology used in this research is a literature review using narrative and descriptive techniques. The research results showed that there were 31 articles sourced from Sinta indexed journals for the 2021-2023 period. From the mapping that has been carried out, the research topic regarding taxpayer compliance dominates with 21 articles, while MSME taxpayer compliance has 9 articles, and Law Number 7 of 2021 has 1 article. Most researchers use quantitative methods as the basis of their research.
ANALISIS PENERAPAN PPN DAN PPh PASAL 22 ATAS PENGADAAN BARANG PADA BENDAHARAWAN NEGARA DEPUTI BIDANG INDUSTRI DAN INVESTASI, KEMENPAREKRAF Simarmata, Jahormin; Natrion; Dian Mahardika
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.437

Abstract

The purpose of this research, namely to determine the application of Value Added Tax (VAT) and Income Tax (PPh) Article 22 to the procurement of goods at the state treasurer of the Deputy for Industry and Investment, Kemenparekraf. The tax data used comes from year on 2022. Descriptive qualitative research was used in this research, with samples taken from one year of the research. According to the findings of the research, reporting is a problem point in the application of VAT and Income Tax Article 22 on the procurement of goods at the state treasurer of the Deputy for Industry and Investment, Kemenparekraf due to delays in reporting the Unified Periodic Tax Return on VAT and Income Tax Article 22. It is expected that state treasurers follow tax technical guidance and a qualified system is made which aims to minimize delays in reporting the Unified Periodic Tax Return on VAT and Income Tax Article 22
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Sidauruk, Tagor Darius; Nainggolan, Adolpino; Putri Zaihani
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.441

Abstract

The aim of this research is to determine the influence of taxpayer awareness, tax sanctions and implementation of the e-filling system on individual taxpayer compliance The population in this study were all employees at PT Paragon Technology and Innovation. Sampling was taken using the Slovin formula as many as 80 samples that had NPWP. The research results were obtained by using multiple linear regression analysis methods. The results of this research show that Tax Sanctions and the Implementation of the E-Filing System have a significant effect on Individual Taxpayer Compliance, and are not influenced by taxpayer awareness.
POTRET STRATEGI DAN KEBIJAKAN PEMERINTAH DALAM MENGATASI MASALAH PENGANGGURAN DI INDONESIA: TINJAUAN STUDI LITERATUR Lusiana, Dewi; Moh Badrul Qomar; Aldi Setiadi
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.442

Abstract

Unemployment is still a major problem in Indonesia. Although the government has made several efforts to address the unemployment problem, the fact is that this problem is still not resolved. This study aims to reanalyze how the government's efforts in overcoming unemployment in Indonesia are based on its strategies and policies. The method used in research is the study of literature. The results of the study explain that there are several efforts as strategies and policies that can be carried out by the government in overcoming the unemployment problem, namely improving the education system, creating jobs, providing accurate and transparent job information, organizing job training programs, developing marine potential and simplifying investment licensing. Given that the problem of unemployment is not only caused from one dimension, the government needs to solve the problem of unemployment from various dimensions. Keyword: Problem Unemployment, Government Strategy and Policy.
PENGARUH KOMITMEN ORGANISASI, AMBIGUITAS PERAN, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR Galih Chandra Kirana; Sianturi, Heriston; Meifida Ilyas
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.445

Abstract

The purpose on the study is to ascertain how professionalism, role ambiguity, and organizational commitment affect auditor performance across all 14 public accounting firms in South Jakarta. A questionnaire was employed in this study as the data gathering tool. Purposive sampling was utilized to determine the research sample. There were 64 participants in this study, including managers, partners, senior auditors, and junior auditors. Multiplle lineare regression analysis techniques are used in the data analysis method. The findings of this study suggest that professionalism and organizational commitment improve auditor performance. Role ambiguity, meantime, has little bearing on the performance fromauditors.. Keywords : Organiozational Commitment; Role Ambiguity; and Professionalism; Auditor Performance.
Analisis Faktor-Faktor yang Memengaruhi Tax Avoidance Pada Perusahaan Sektor Manufaktur Natrion; Sianturi, Heriston; Sidauruk, Tagor Darius
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.467

Abstract

Since taxes are the state's main source of income, the government must work to make its revenue more efficient. However, as taxes are a burden that taxpayers must pay efficiently, the purpose of this study is to examine factors that affect tax evasion in manufacturing companies that are listed on the Indonesia Stock Exchange between 2020 and 2023. Secondary data from the 2020–2023 annual financial reports of manufacturing businesses listed on the Indonesia Stock Exchange are used in this kind of quantitative study. Purposive sampling with certain criteria is used in the sampling technique. Multiple linear regression is used in the data analysis technique to evaluate the relationship between the independent and dependent variables. Transfer pricing, audit committees, and capital structures, in part, have little bearing on tax evasion. Institutional ownership, meanwhile, has some bearing on tax evasion. Transfer pricing, institutional ownership, audit committees, and capital structure all have an impact on tax evasion at the same time.
Determinan Ketepatan Pemberian Opini Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Christina, Christina; Ilyas, Meifida; Salsabila, Putri
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.468

Abstract

This research aims to partially and simultaneously determine independence, ethics and competence on the accuracy of providing audit opinions, as well as the role of auditor experience as a moderator in this relationship. The research population is auditors registered at KAP South Jakarta. The research sample was 83 respondents. The sampling technique is purposive sampling. The analysis method is multiple linear regression. The partial research results show that ethics and competence influence the accuracy of providing an audit opinion, while independence does not influence the accuracy of providing an audit opinion. Furthermore, the auditor's experience which acts as a moderating variable is able to influence the relationship between ethics and competence, but weakens the relationship between independence and the accuracy of providing an audit opinion. Simultaneously the auditor's independence, ethics, competence and experience which act as moderating variables have an influence on the accuracy of providing an audit opinion
Pengungkapan Environmental Social Governance (ESG) Terhadap Nilai Dan Kinerja Perusahaan di Indonesia Anita, Anita; Hernawati, Erni; Rossa, Vidya Dharma
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.472

Abstract

Environmental social governance (ESG) is a criterion used to measure the sustainability of a company and is often a reference for investors in choosing investor decisions because companies with good ESG tend to have good performance. This research aims to determine the effect of environmental social governance (ESG) disclosure on company value and company performance in Indonesia. Researchers use secondary data sources in the form of financial reports with data collection techniques, namely documentation. The population of this research is 22 companies listed on the IDX that have the highest ESG scores in the 2021-2023 period with a total sample of 54 data. The sampling technique uses purposive sampling. The data analysis method used in this research is a quantitative analysis technique with multiple regression hypothesis testing, which is processed with the help of the Statistical Product and Service Solution (SPSS) data processing software program version 25. The results of hypothesis testing show that environmental social governance (ESG) is not effect on firm value, and environmental social governance (ESG) also has no effect on company performance in Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PERUSAHAAN SEKTOR CONSUMER NON-CYLICALS YANG GO PUBLIC DI INDONESIA Fanny Magdalena; Wijaya, Henryanto; Vincent Winaldo; Karen Widjaja; Agus Wahyono
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.474

Abstract

The aim of this research is to analyze the influence of capital structure, firm size and managerial ownership with liquidity as a moderating variable on the Firm Value of consumer non-cylicals companies listed on the Indonesia Stock Exchange (IDX). The sample selection used the purposive sampling method and the population for this study was the 2020-2022 period using 96 data consisting of 32 consumer non-cylicals company samples. The research design used in this study is a descriptive research design. This descriptive research was conducted to understand the existence of one or more variables, by not comparing the variables themselves and looking for a relationship with other variables. In this study, the data processing used the Microsoft Excel 2010 program and the data analysis process used Eviews version 10. This study used a random sample selection technique, namely purposive sampling. This activity was carried out from March to July 2024.
Aspek-Aspek Yang Berpengaruh Terhadap Kepatuhan Pajak UMKM Dilihat Dari Perspektif Ekonomi Dan Hukum Perpajakan. Tresnawaty, Nia; Efrianto, Gatot
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.475

Abstract

Tax compliance of Micro, Small, and Medium Enterprises (MSMEs) is a crucial factor in optimizing state revenue. This study analyzes aspects influencing MSME tax compliance from an economic and tax law perspective. Economically, factors such as income, financial literacy, and tax burden are key determinants. Meanwhile, from a tax law perspective, legal certainty, tax sanctions, and the quality of tax administration services play a role in shaping taxpayer compliance. This study employs a qualitative method with a descriptive-analytical approach, based on literature studies and secondary data. The findings indicate that MSME tax compliance is influenced by a combination of economic factors and prevailing tax regulations. Low tax literacy and regulatory complexity are major obstacles, whereas tax incentives and administrative simplifications can enhance compliance. Therefore, a more straightforward tax policy and comprehensive tax education are necessary to encourage MSMEs’ participation in the tax system more effectively.

Page 12 of 13 | Total Record : 130

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