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Sri Siti Rochani
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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
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Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Septhiningrum, Anggit Puteri; Sumtaky, Maxion; Zuhroh, Diana
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.09

Abstract

This study aims to describe, analyze the accountability, transparency and effectiveness of management and transparency of the effectiveness of the management of school operational Assistance Fund (BOS) in Vocational/High School in Mojokerto. The principle of transparency and accountability is a measure that can’t be ignored from the weak strength of participation, which in this case includes, teachers, parents and school authorities. Accountability in the management of BOS funds refers to the right of parents, who are representatives of the community, to take part in being responsible for the implementation of the BOS fund assistance program. The researcher used a mixed research method, which is a method that unites quantitative and qualitative methods. The population in this study is the Principal, School Committee, and fund managers, who are the authorities in the fund manager BOS SMA/SMK in Mojokerto. While in technical analysis, this study uses multiple linear regression analysis. The research results show that accountability and transparency affect the effectiveness of BOS fund management
Model Pengukuran Tax Evasion berbasis Money Ethics dan Tax Morals Agustin, Nito; Yanti, Yanti; Nasihin, Ihsan
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.10

Abstract

This study aims to measure tax evasion using money ethics and tax morals. The approach used is quantitative with a sample of 100 KPP Pratama employees of Karawang Regency. The analytical method uses regression with the help of the SmartPLS version 4.0 application. The results showed that money ethics has a significant effect on tax evasion, which means that the higher the nature of a person's money ethics, the higher the tendency to take tax evasion. While the conclusion regarding tax morale on tax evasion is found that tax morale does not significantly influence tax evasion, which means that a person's tax morale does not influence that person to commit tax evasion. An important suggestion for the DGT is that it is hoped that they can always maintain the good name of the institution so that public trust in the Directorate General of Taxation does not decrease so that it does not trigger tax evasion crimes so that tax revenues in Indonesia can always reach the revenue target.
The Role of Control Environment (CE) in the Public Sector in Preventing Fraud: A Literature Study Harahap, Ludwina; Isgiyarta, Jaka
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.22

Abstract

This paper aims to conduct a literature study on the role of the CE in preventing fraud. Undoubtedly, weak internal controls (IC) and CE are the factors that cause various cases of fraud to occur, such as corruption, collusion, bribery, and various unethical behaviors.. The COSO IC Framework and previous studies explicitly state that the CE is the primary basis for building a strong IC system, and the leader or supervisor is a central figure in realizing the formation of a strong CE. However, from several previous studies, not much has examined the role of the CE on the effectiveness of ICs in preventing fraud. The method used is to enter keywords in the search engine, consisting of "corruption, fraud, CE, corruption in the public sector, unethical behavior, public sector". Databases like Scopus, Emerald, Google Scholars, Scihub, and Proquest are utilized as search tools to discover pertinent research in this specific field. The results show that several previous studies using quantitative and qualitative methods to examine the effectiveness of CE and the role of leaders in creating a strong CE to prevent and reduce fraud. The study contributes general knowledge and practical insights of the role of CE and the role of a leader to enforce CE.
Moderasi Financial Attitude pada Financial Literacy dan Risk Tolerance terhadap Keputusan Investasi Indiraswari, Susmita Dian; Setiyowati, Supami Wahyu
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
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.
Dinamika Pasar: Refleksi Kinerja Keuangan Perusahaan Sebelum dan Selama Pandemi di BEI Sari, Ika Puspita; Mazidah, Nurul; Eka, Anggri
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

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

Abstract

This research aims to find out whether the Covid-19 pandemic has an effect on the company's financial performance or not as measured by financial ratios. This research is a type of quantitative research. The population in this study was 26 companies and the sample from the research was 15 food and beverage companies listed on the Indonesia Stock Exchange with 4 years of observation starting from 2018-2021. The analysis technique used uses descriptive statistics and difference tests. From the results of the analysis, it was found that there was no influence between financial performance before and during the Covid-19 pandemic in food and beverage companies listed on the Indonesia Stock Exchange when viewed from the Current Ratio, Debt to Equity Ratio, Recevable Trun Over, and Return on Total Assets. The research results show that the financial performance of food and beverage companies on the Indonesia Stock Exchange tends to be relatively stable and not significantly affected by the impact of the Covid-19 pandemic based on observed financial ratios. This shows the stability and resilience of the food and beverage sector business in facing external pressure from the pandemic, which can be a positive signal for stakeholders and investors.
Ukuran Perusahaan dan Tax Avoidance: Peran Moderasi Kepemilikan Institusional Lestari, Heppy Widya; Subiyantoro, Edy; Pangastuti, Dyah Ani
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
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.
Peran Tax Avoidance sebagai Moderasi: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Solvabilitas Wijaya, Andhito Rahmadhan; Subiyantoro, Edy; Assih, Prihat
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.16

Abstract

This study investigates the moderating role of Tax Avoidance in relation to profitability, solvency, capital intensity, and firm size. Data was processed using the statistical software SPSS. The results of the analysis indicate that the correlation between Return on Assets (ROA) and Debt Asset Ratio (DAR) exhibits a significant negative association. Firm size demonstrates a significant positive correlation with DAR, while capital intensity also shows a significant positive relationship with DAR. However, the interaction between ROA and Tax Avoidance does not exhibit statistical significance in its relationship with DAR. These findings illustrate that Tax Avoidance does not act as a moderator in the relationship between ROA and DAR. The outcomes of this study offer insights into how these elements can shape a company's financial structure and underscore the importance of considering the interactions among these variables in financial decision-making.
Determinan Penerimaan Pajak Penghasilan Badan: Studi Negara Amerika Latin Listikarini, Dian Irsalina
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.06

Abstract

Latin America as a region with great natural resource potential, still has a narrow tax base due to problems of law enforcement, tax incentives and tariff reductions. The corporate income tax that significantly increases revenue in the Latin America/LAC in 2019 around 3.7 percent of GDP is interesting to study. Therefore, this research was conducted to examine the determinants of corporate income tax revenue in the Latin American. This study uses panel data on 12 countries in Latin America in 2008-2018. The statistical method used is a quantitative method with multiple linear regression. Based on testing, the panel-corrected standard error estimation model is the best model. The results show that all independent variables simultaneously affect tax revenue. The variables of economic growth, FDI inflows, land area, and trade openness partially have significant positive effect on corporate income tax revenues. Meanwhile, the tax attractiveness index variable has significant negative effect on corporate income tax revenue in Latin American. Based on the results of this study, it is necessary to review the international trade policies in the Latin American because trade openness still tends to have no effect and even weaken the positive relationship between FDI inflows and corporate income tax revenues.
Meningkatkan Financial Management Behavior dan Investment Decision Making melalui Financial Knowledge, Attitude, dan Emotional Intelligence dengan Risk Perception Satriadi, Dharma; Manurung, Adler Haymans; Sembel, Roy; Sutawidjaya, Ahmad Hidayat
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.14

Abstract

The objective of this study is to analyze the determinants of financial management behavior, specifically financial knowledge, financial attitude, and emotional intelligence on investment decision making with Risk Perception as a moderator. Using the Structural Equation Modeling – Partial Least Square analysis method, this study was conducted on a sample of 105 managers from Karawang International Industrial City. Financial Knowledge does not support Financial Management Behavior, Financial Attitude has a positive effect on Financial Management Behavior, Emotional Intelligence has a positive effect on Financial Management Behavior, Financial Knowledge does not support Investment Decision Making, Financial Attitude does not support Investment Decision Making, Emotional Intelligence has a positive effect on Investment Decision Making, Financial Management Behavior does not support Investment Decision Making, and Financial Attitude does not support Investment Decision Making. This research indicates the need to develop a financial education program that focuses on increasing financial knowledge and attitudes for managers, as well as paying attention to the development of emotional intelligence in order to improve the quality of their investment decision making.
Bagaimana Mengelola Keuangan Sekolah yang Efektif dan Efisien? Ananda, Helin Destria; Sopanah, Ana; Dewi, Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.17

Abstract

The BOS Fund is a government program that basically provides funding for non-personnel operating costs for basic education units as implementers of the compulsory education program. There is a new change, namely the Regulation of the Minister of Finance of the Republic of Indonesia number 119/PMK.07/2021 concerning the management of non-physical special allocation funds, where the distribution which was originally through RKUD is now directly to the school's account. The purpose of this study was to find out how effective and efficient the management of BOS funds was as well as the supporting and inhibiting factors and their efforts at UPT SDN Ngadri , Binangun District. The method used in this research is descriptive quantitative. The research data are primary and secondary data. The data collection techniques of this research are observation, interviews and documentation. The data analysis technique in this study used the Mardiasmo theory, namely the ratio of effectiveness and efficiency ratio to measure the effectiveness and efficiency of managing BOS funds. The results of this study indicate that the management of BOS funds has been effective and efficient based on predetermined value classifications.

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