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Accounting Information System, Taxes, and Auditing Journal (AISTA)
Published by Politeknik Negeri Padang
ISSN : -     EISSN : 29618630     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Accounting Information System, Taxes, and Auditing Journal (AISTA) adalah jurnal peer-review yang tertarik pada segala hal yang berkaitan dengan akuntansi, audit, perpajakan, dan sistem informasi. Jurnal AISTA siap menerima naskah tentang segala aspek yang berhubungan dengan akuntansi. Tujuan didirikanya AISTA adalah untuk menyebarluaskan penelitian di bidang akuntansi, auditing, perpajakan, dan sistem informasi. Jurnal AISTA mengundang naskah semua metode penelitian, baik yang kualitatif maupun kuantitatif tentang topik-topik berikut: Information System Financial Accounting Auditing Taxes Financial Technology Ethics, Fraud, and Internal Control Risk Management Business Digital Enterprise Resource Planning (ERP) System Electronic Commerce Systems IT Controls AISTA adalah jurnal akses gratis. Pembaca dapat membaca, mengunduh, menyalin, mendistribusikan, mencetak, mencari, atau menautkan ke teks lengkap artikel ini tanpa biaya apa pun. Semua makalah yang dikirimkan ditinjau oleh setidaknya dua reviewer sebelum diterima untuk publikasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 63 Documents
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Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance Olivia Gestri Sani; Desi Handayani; Zahara Zahara
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.121

Abstract

This study aims to examine the effect of related party transactions, sales growth, and capital intensity on tax avoidance in manufacturing companies during the 2020–2024 period. Tax avoidance has become an important issue since, it potentially reduces state revenue and creates conflicts of interest between management as agents and shareholders as well as the government as principals, as explained by agency theory. This research employs a quantitative approach using secondary data in the form of annual financial reports obtained from the official IDX website. The sample was selected using a purposive sampling method based on specific criteria, resulting in 47 companies as the research sample. Data were analyzed using panel data regression. The results show that simultaneously, related party transactions, sales growth, and capital intensity affect tax avoidance. However, partially, only related party transactions and capital intensity are proven to have a significant effect, while sales growth does not have a significant effect. These findings indicate that tax avoidance practices are more closely related to corporate strategies in managing related party transactions and fixed asset investments rather than sales growth. This study is expected to provide theoretical contributions by enriching the literature on the determinants of tax avoidance and practical contributions for companies, regulators, and future researchers in formulating tax policies and more effective supervision strategies.
Transformasi Kepatuhan Pajak di Era Coretax: Dari Voluntary ke System-Driven Compliance Tri Winarsih; Mesra Berlyn Hakim; Jihan Khonitatillah; Qosim Qosim; Devira Yolla Aulia
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.126

Abstract

Studi ini bertujuan untuk meneliti transformasi kepatuhan pajak di era implementasi Coretax, khususnya pergeseran dari kepatuhan sukarela ke kepatuhan berbasis sistem. Dengan menggunakan pendekatan kualitatif melalui wawancara mendalam dengan wajib pajak, konsultan pajak, dan otoritas pajak, studi ini mengeksplorasi perubahan perilaku, persepsi, dan praktik kepatuhan dalam sistem pajak digital. Hasil penelitian menunjukkan bahwa Coretax berfungsi tidak hanya sebagai alat administratif tetapi juga sebagai mekanisme yang secara aktif membentuk kepatuhan melalui integrasi data, validasi otomatis, dan kontrol prosedural. Kepatuhan tidak lagi hanya bergantung pada kesadaran individu, tetapi lebih merupakan hasil interaksi antara manusia dan sistem yang terstruktur. Lebih lanjut, transformasi ini juga memunculkan dinamika baru, seperti kompleksitas adaptasi, ketergantungan pada sistem, dan pergeseran peran wajib pajak dari aktor menjadi operator. Secara teoritis, studi ini mengusulkan konsep kepatuhan berbasis sistem sebagai bentuk kepatuhan baru yang mencerminkan integrasi dimensi teknologi, perilaku, dan kelembagaan dalam ekosistem pajak digital.
Pengaruh Transparansi, Partisipasi, Kompetensi Aparatur, dan Pemahaman Regulasi terhadap Akuntabilitas Dana Desa dalam Perspektif Pengendalian Internal Vira Maulina; Ghina Haniyah; Wiwik Andriani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of transparency, community participation, village apparatus competence, and regulatory understanding on the accountability of village fund management in Tanah Datar Regency from an internal-control perspective. Data were collected during 9–15 July 2025 through a quantitative survey of 14 nagari selected purposively, with one nagari representing the highest village-fund budget in each sub-district. The unit of analysis was the individual official. Six officials directly involved in financial management were included from each nagari, resulting in 84 distributed, returned, and usable questionnaires and a 100% effective response rate. Multiple linear regression was performed using SPSS 25. The findings show that all four predictors have positive and significant associations with accountability, both partially and simultaneously. Transparency has the largest standardized beta in the estimated model (β = 0.348), followed by apparatus competence (β = 0.315), regulatory understanding (β = 0.220), and community participation (β = 0.198). The mapping of these predictors to COSO components is a conceptual interpretation used to explain plausible control mechanisms, not a direct empirical test of the effectiveness of individual COSO components. The study therefore offers a contextual contribution in the distinctive nagari governance setting and an interpretative contribution by integrating the regression findings with an internal-control perspective.

Page 7 of 7 | Total Record : 63

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