cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sri Siti Rochani
Contact Email
srisitirochani@univpancasila.ac.id
Phone
+6281586211762
Journal Mail Official
srisitirochani@univpancasila.ac.id
Editorial Address
Program Magister Akuntansi Sekolah Pascasarjana Universitas Pancasila Jalan Raya Lenteng Agung No.56-80, RT.1/RW.3, Srengseng Sawah, Kec. Jagakarsa, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12640
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Published by Universitas Pancasila
ISSN : 23391545     EISSN : 24602132     DOI : https://doi.org/10.35838/jrap
Core Subject : Economy,
Economics, Econometrics & Finance
The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JRAP focuses on research articles and review article for specific topics that are relevant to the economic, business, and banking issues, related to three important disciplines as follows: Economics: Public Economics, International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. Tax
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 286 Documents
 18   19   20   21   22 
Analisis Kebijakan Pemajakan atas Tansaksi Perdagangan Aset Kripto di Indonesia Yusuf Afani; Maria R.U.D. Tambunan
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.24

Abstract

ABSTRACT The number of investors in crypto assets is increasing, exceeding the number of investors in the capital market, mutual funds, and state securities. The increase in the number of investors is also in line with the tremendous rise in the value of crypto asset transactions in recent years. That significance encourages the Indonesian government to tax crypto asset trading transactions. However, the taxation of crypto asset transactions raises concerns about the disruption of Indonesia's crypto asset innovation climate. This study describes crypto asset policy in Indonesia and analyzes them based on compliance with taxation principles. The method used is qualitative. While data collection using literature study. Tax with a special mechanism is imposed on the trading transaction of the crypto asset and mining, while tax with the general mechanism is imposed on the exchanger/e-wallet fee. The imposition of value-added tax is analyzed based on fulfilling the principles of income productivity, certainty, convenience, simplicity, and neutrality. The imposition of income tax is examined with these principles, plus the principle of equity. The imposition of value-added tax on the supply of crypto assets fulfills the principles of income productivity, certainty, convenience, simplicity, and neutrality, likewise with the imposition of income tax. However, the principle of equity is not fulfilled by the imposition of income tax because the goal of this policy is ease of administration, primarily simplicity. ABSTRAK Jumlah investor aset kripto semakin meningkat, melampaui jumlah investor pada pasar modal, reksa dana, dan surat berharga negara. Peningkatan jumlah investor juga sejalan dengan meningkatnya nilai transaksi aset kripto yang fantastis beberapa tahun belakangan. Hal tersebut mendorong pemerintah Indonesia untuk memajaki transaksi perdagangan aset kripto. Akan tetapi pemajakan transaksi aset kripto ini menimbulkan kekhawatiran akan terganggunya iklim inovasi aset kripto di Indonesia. Penelitian ini bertujuan memberikan gambaran kebijakan aset kripto di Indonesia dan menganalisisnya berdasarkan pemenuhan asas-asas pemajakan. Metode yang digunakan adalah kualitatif. Sedangkan pengumpulan data menggunakan studi literatur. Transaksi pedagangan aset kripto dan mining dikenakan pajak dengan mekanisme khusus, sementara jasa exchanger/e-wallet dikenakan pajak dengan mekanisme umum. Pengenaan pajak pertambahan nilai dianalisis berdasarkan pemenuhan asas produktivitas pendapatan, kepastian, kenyamanan, kesederhanaan dan netralitas. Sedangkan pengenaan pajak penghasilan dianalisis dengan asas-asas tersebut ditambah dengan asas keadilan. Pengenaan pajak pertambahan nilai atas penyerahan atas aset kripto memenuhi asas produktivitas pendapatan, kepastian, kenyamanan, kesederhanaan, dan netralitas. Begitu pula dengan pengenaan pajak penghasilan. Akan tetapi, asas keadilan tidak terpenuhi dalam pengenaan pajak penghasilan karena tujuan utama dari kebijakan pemajakan ini adalah kemudahan administrasi terutama kesederhanaan
Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward Ulfa Puspa Wanti Widodo; Mellani Yuliastina; Muhammad Hudaya
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.23

Abstract

ABSTRACT The Covid-19 affects the economy significantly where Micro, Small and Medium Enterprises (MSMEs) struggling to fulfill their tax obligation. The tax incentive is provided by the government to relieve and raise MSMEs' tax fulfillment and compliance. This study aims to analyze MSME tax compliance during the Covid-19 period using the Theory of Planned Behavior (TPB) perspective. This research is explanatory research by combining two types of approaches (quantitative and qualitative) which is an alternative research approach, namely mixed-method research. Technically, this research applies a sequential explanatory strategy, which is preceded by a quantitative method with a portion of 70% and followed by a qualitative method with a portion of 30%. In this study, a pilot test was conducted to determine the validity and reliability of the questionnaire used. Based on the results of the pilot test, strict procedures were carried out by removing components of the questionnaire that were not valid. The results of this study indicate that tax rates, tax understanding, and tax justice affect MSMEs' tax compliance. This tax compliance is improved when taxpayers understand the benefits of fulfilling tax obligations, understand tax fulfillment as positive behavior, and have enough capacity, possibility, and devotion to tax fulfillment. While tax sanction does not affect tax compliance since taxpayer has a limited understanding of it. ABSTRAK Pandemi Covid-19 berdampak cukup signifikan bagi perekonomian, terlebih para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Pemerintah memberikan insentif perpajakan untuk meringankan beban pajak UMKM dengan harapan tingkat kepatuhan wajib pajak UMKM dapat meningkat. Penelitian ini bertujuan untuk menganalisis kepatuhan pajak UMKM di masa COVID-19 dengan menggunakan perspektif Theory of Planned Behavior (TPB). Penelitian ini merupakan explanatory research dengan mengkombinasikan dua tipe pendekatan (kuantitatif dan kualitatif) yang merupakan pendekatan penelitian alternatif, yaitu mixed-method research. Secara teknis penelitian ini menerapkan tipe strategi eksplanatoris sekuensial (sequential explanatory strategy) yang didahului dengan metode kuantitatif dengan porsi 70% dan dilanjutkan dengan metode kualitatif dengan porsi 30%. Dalam penelitian ini, dilakukan pilot-test untuk mengetahui validitas dan reliabilitas kuesioner yang digunakan. Berdasarkan hasil pilot-test, dilakukan strict procedures dengan mengeluarkan komponen kuesioner yang kurang valid. Hasil dari penelitian ini menunjukkan bahwa tarif pajak, pemahaman perpajakan, dan keadilan pajak mempengaruhi kepatuhan wajib pajak UMKM. Adanya manfaat dari pemenuhan kewajiban perpajakan, anggapan masyarakat bahwa melaksanakan kewajiban perpajakan merupakan suatu perilaku yang positif, dan kemampuan wajib pajak serta peluang keberhasilannya dalam melakukan kewajiban perpajakan dapat mendorong wajib pajak untuk memenuhi kewajiban perpajakannya. Sanksi perpajakan tidak memiliki pengaruh terhadap kepatuhan wajib pajak UMKM karena wajib pajak tidak memahami sanksi perpajakan secara detail.
Antara Mengelabuhi atau Mencari Untung: Adakah Fraud Accounting dibalik Permainan Angka diatas Kertas? Rafles Ginting; Teressa Lang; Sara Sara; Novita Novita; Khristina Yunita
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.4422

Abstract

The practice of fraud is certainly not a new phenomenon in people's lives, this practice is like an epidemic that spreads to various circles and levels. The practice of fraud plunges a person into the abyss of loss which will certainly have an impact on prosperity and the economy whose consequences can be felt by many people. Enriching yourself is the goal of this practice, because there is a feeling of dissatisfaction with what you already have. Fraudulent practices can be found in all agencies and organizations as well as other businesses, one of which is the photocopy shop business. Methods of collecting and analyzing data in this study with interviews, observation, and documentation. The results of this study indicate that there are fraudulent practices in the photocopying business and that the average customer who requests blank notes comes from all walks of life. In this study it was found that the practice of fraud occurred in the photocopy shop business by manipulating blank notes using various reasons, such as cigarette money, transportation money or other personal interests. However, there are also photocopy shop businesses that don't want to do this because they think it can hurt the store's image.
Analisis SWOT Terhadap Kebijakan Pajak Digital di Indonesia Istiarti Primadini; Gunadi Gunadi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.4647

Abstract

This study aims to analyze the potential success of digital transaction tax collection policies. The method used is a descriptive research that has a qualitative approach (data comes from literature). Data analysis using the SWOT method (Strength, Weakness, Opportunities, Threats). The results of the research based on the calculations of the IFAS and EFAS matrices as well as cartesius diagram images, it can be analyzed that the strategy used by the Government is a survival strategy (WO/Weakness Opportunity Strategy) in supporting the success of digital taxation policies in Indonesia. WO strategy is an analysis with a strategy of managing or managing available opportunities to minimize or eliminate existing weaknesses or limitations. The government's WO strategy is that DGT's access to data search for foreign business actors is hampered and it is difficult to track foreign business actor's tax compliance. By maximizing international information exchange facilities, this obstacle can be overcome. Weak monitoring and law enforcement for non-compliance with VAT collectors, the government can learn from international agreement forums organized by OECD and G-20 countries and the exchange of international information.
Konsep Keputusan Nasabah dan Literasi Keuangan pada Lembaga Perbankan Wiwit Nurcahyo; Agus Rahman Alamsyah; Justita Dura
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.5084

Abstract

This study aims to identify whether the elements of service products, consumer choice, business location, education, and financial literacy have a significant influence on customer decisions at PT. BPR Putera Dana Malang. This study uses a quantitative methodological approach involving 100 respondents consisting of customers and prospective customers of PT. BPR Putera Dana Malang. The research findings show that the choice of consumers and the company's business location has a positive and significant influence on customer decisions. On the other hand, product and service elements have a negative and significant impact on customer decisions. In addition, education and financial literacy also have a positive and significant impact on customer decisions. The results of this study are expected to contribute to helping PT. BPR Putera Dana Malang in understanding the factors that influence customer decisions, as well as increasing understanding of the products and services offered as well as the level of financial literacy and can provide valuable insights for PT. BPR Putera Dana Malang in developing a more effective marketing strategy
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Mawar Maulana Nur; Ana Sopanah; Endah Puspitosarie
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.5088

Abstract

The purpose of this study is to test and analyze how the influence of accounting understanding, accounting information systems, and internal control systems on the quality of financial statements. This study used a quantitative approach with a causal type of research. The population in this study is the entire Regional Apparatus Work Unit (SKPD) within the Pasuruan City Government. The sample in this study used Financial Administration Officials (PPK) at the Pasuruan City Regional Government SKPD totaling 32 respondents from 32 SKPD using multiple linear regression analysis techniques and processed using the help of the IBM SPSS Statistics 25 computer application program. The output of this study is that the internal control system has a significant influence on the quality of financial statements, while partially the understanding of accounting and accounting information systems does not have a significant influence on the quality of financial statements. And simultaneously understanding accounting, accounting information systems, and internal control systems affect the quality of financial statements.
Strategi Peningkatan Kinerja Manajemen Keuangan dan Non Keuangan: Pendekatan Balance Scorecard Gifta Khairul Nisa; Dyah Ani Pangastuti; Parawijati Parawijati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.5156

Abstract

This study aims to describe the performance of school-based financial and non-financial management using a balanced scorecard approach. This research focuses on the public sector which describes the performance at SMK Al-Fattah Kalitidu, Bojonegoro Regency, East Java. The method used is a quantitative descriptive. The sample in this study amounted to 112 respondents. The analytical tool used in this study uses SPSS software. The results of the study show that the performance of the financial perspective at Al-Fattah Kalitidu Vocational School in the 2021-2022 academic year is quite economical, quite efficient, and very effective. The customer aspect also shows that SMK Al-Fattah Kalitidu is in the very good category. While the internal business perspective includes two aspects, namely the aspect of innovation is in the very good category and after-sales service is in the good category. Also from a learning and growth perspective, Al-Fattah Kalitidu Vocational School is in a very satisfying category. This research provides an understanding of school success in managing financial aspects, customer service, internal business, and student learning and growth.
Moderasi Financial Attitude pada Financial Literacy dan Risk Tolerance terhadap Keputusan Investasi Susmita Dian Indiraswari; Supami Wahyu Setiyowati
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.13

Abstract

Investment decisions as a decision are called capital budgeting, which is the whole process of planning and making decisions regarding spending with a long-term payback period or more than one year). With the right investment decision, it is hoped that someone can minimize investment risk and maximize the expected rate of return. This study aims to determine the effect of moderating financial attitudes on financial literacy, and risk tolerance on investment decisions in college capital market study group students in Malang City. This research uses quantitative research methods. The population used in this study were students from the Capital Market Study Group, totaling 266 students from 7 (seven) universities in Malang City. The sampling technique uses saturated sampling. Data collection techniques using a questionnaire. The data analysis technique uses Partial Least Square (PLS). The urgency of this research is that it is important for the younger generation to invest early. The results of this study indicate that financial literacy and risk tolerance affect investment decisions. Financial attitude moderates financial literacy with investment decisions. Financial attitudes do not moderate the relationship between risk tolerance and investment decisions.
Kinerja Keuangan Terungkap: Metode Du Pont dan Tobin's Dede Hertina; Wien Dyahrini; Asep Sudrajat
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.12

Abstract

The aim of this research is to analyze the financial performance using the Du Pont method as a mediator to understand the influence of DER, dividend yield, and firm size on the financial indicator Tobin's Q. The research method used is descriptive-verification. The population of this study consists of 20 companies listed in the Index High Dividend during the period 2018 to 2020. Using the saturated sample method, 20 companies from the Index High Dividend were selected as the research sample. Data analysis was conducted using the descriptive and verification approach with the structural equation modeling (SEM-PLS) technique. The research findings indicate that DER and firm size do not have a significant influence on Tobin's Q, while dividend yield and ROE Du Pont have a positive influence on Tobin's Q. Furthermore, DER and firm size have a positive influence on ROE Du Pont, but there is no significant influence of dividend yield on ROE Du Pont. ROE Du Pont functions as a mediator between DER and firm size with Tobin's Q, but it does not mediate the influence of dividend yield on ROE Du Pont. Overall, DER, dividend yield, and firm size jointly have an influence on ROE Du Pont, and ROE Du Pont also affects Tobin's Q.
Ukuran Perusahaan dan Tax Avoidance: Peran Moderasi Kepemilikan Institusional Heppy Widya Lestari; Edy Subiyantoro; Dyah Ani Pangastuti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.15

Abstract

This research explores the influence of firm size on tax avoidance and the moderating role of institutional ownership in the manufacturing sector, specifically in the food and beverage subsector. The manufacturing sector plays a crucial role in providing essential food and beverage products to society. In a dynamic business environment with stringent tax regulations, tax avoidance practices have become a significant concern. The study aims to understand how firm size affects tax avoidance behavior and how institutional ownership moderates this relationship. Findings will contribute insights for better tax planning strategies, compliance, and governance in the food and beverage manufacturing industry. The research results show that company size has a significant positive effect on the tax avoidance variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange.

Page 20 of 29 | Total Record : 286

 18   19   20   21   22 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol 13 No 1 (2025): January - June Vol. 12 No. 2 (2025): July - December Vol. 12 No. 1 (2025): January - June Vol. 11 No. 2 (2024): July - December Vol 11 No 2 (2024): July - December Vol. 11 No. 1 (2024): Januari - Juni Vol 10 No 2: Juli - Desember (2023) Vol. 10 No. 2 (2023): Juli - Desember Vol. 10 No. 1 (2023): Januari - Juni Vol 10 No 1 (2023) Vol 9 No 2 (2022) Vol 9 No 1 (2022) Vol 8 No 2 (2021) Vol 8 No 1 (2021) Vol 7 No 02 (2020) Vol 7 No 01 (2020) Vol 6 No 02 (2019) Vol 6 No 01 (2019) Vol 5 No 02 (2018) Vol 5 No 01 (2018) Vol 4 No 02 (2017) Vol 4 No 01 (2017) Vol 3 No 02 (2016) Vol 3 No 01 (2016) Vol 2 No 02 (2015) Vol 2 No 01 (2015) Vol 1 No 02 (2014) Vol 1 No 01 (2014) More Issue