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Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 210 Documents
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The Influence of Taxpayer Awareness and Tax Sanctions on Motor Vehicle Taxpayer Compliance: Employees of Universitas Kristen Indonesia Ratna Juwita Telaumbanua; Juaniva Sidharta
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3118

Abstract

One source of local tax revenue is motor vehicle tax, which according to Article 1 of Law No. 28/2009 is a tax related to transportation affairs and levied by local governments on the ownership or control of motor vehicles. Motor Vehicle Tax (PKB) is one of the sources of tax or levy received by each region. It is given to help the development of the province and improve the welfare of the people.Translated with DeepL.com (free version)The objectives of this study are: 1. Knowing the impact of taxpayer awareness on motor vehicle tax compliance among Employees of Universitas Kristen Indonesia. 2. Analyzing the effect of tax sanctions on motor vehicle taxpayer compliance among employees of the Universitas Kristen Indonesia. This study uses a type of Quantitative research. The location of this research is located in the Campus Environment of the Universitas Kristen Indonesia, Cawang UKI, East Jakarta. This calculation method uses multiple linear regression analysis methods. Data were collected through questionnaires distributed to taxpayers by applying proportionally stratified random sampling techniques. The results showed: 1. The t value of the taxpayer awareness variable (X1) is 2.613> t table 40.159, with the regression coefficient value of the taxpayer awareness variable is 3.354. This means that the higher the awareness of taxpayers owned, the higher the level of taxpayer compliance. 2. The t value of the variable count of the effect of tax sanctions is 2.000> t table 31.577 with the variable regression coefficient value of tax sanctions is 2.637. Where the stricter the tax regulation sanctions imposed, it will increase taxpayer compliance.
Pengaruh Thin Capitalization, Revaluasi Aset Tetap dan Profitabilitas Terhadap Penghindaran Pajak : Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdapat di Bei Periode 2019 – 2022 Ayu Susanti; Agrianti Komalasari
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3134

Abstract

This study aims to analyze the effect of thin capitalization, fixed asset revaluation, and profitability on tax avoidance in property and real estate companies listed in Indonesia Stock Exchange (IDX) for the period 2019-2022. This study employs a quantitative method using secondary data obtained from financial reports of companies that meet the purposive sampling criteria. Multiple linear regression analysis is used to examine the relationship between independent and dependent variables. The findings indicate that thin capitalization, fixed asset revaluation, and profitability have a positive and significant effect on tax avoidance. This suggests that higher debt utilization, fixed asset revaluation, and profitability increase the likelihood of companies engaging in tax avoidance practices. These findings are expected to provide insights for stakeholders, including the government, investors, and academics, in understanding tax avoidance practices and formulating more effective policies to mitigate potential revenue losses due to such practices.
Penerapan Akuntansi Lingkungan dalam Pengolahan Limbah Botol Plastik di SDI Lisabheto Theresa Yuliana Jaeng; Katharina Yuneti; Wihelmina Maryetha Yulia Jaeng
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3144

Abstract

Global environmental issues demand early awareness, including in environmental accounting. This study aims to improve SDI Lisabetho students' understanding of environmental accounting concepts and desires through community education and mediation. An interactive approach is applied by practicing processing plastic bottle waste into plant pots, providing direct experience of the importance of protecting the environment. The results of the study showed an increase in students' awareness of the environmental impacts of economic activities and the role of individuals in desires. In addition, students better understand how accounting reporting can include social and environmental aspects. The implications of this study emphasize the importance of integrating environmental accounting education into the elementary school curriculum to form a generation that cares about the environment and has a deep understanding of environmental accounting. Thus, it is hoped that students can adopt environmentally friendly habits, contribute to maintaining a balance between the economy, society, and ecology, and have critical awareness of the long-term impacts of economic activities on the environment. Introducing environmental accounting from an early age can also be a strategic step in creating a more responsible and sustainable society in the future.
Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022 Vina Puspitawati; Lihan Rini Puspo Wijaya; Irawan Irawan
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3165

Abstract

This research uses quantitativee methods involving a sample of 34 manufacturing companies listed on the IDX in 2019-2022. Manufacturing companies listed on the IDX in 2019-2022. The data taken is secondary data related to manufacturing company reports for the 2019-2022 period. Data collection uses the documentation method by collecting company financial reports and also the company's annual report. Data analysis using multiple linear regression. The results showed that Corporate Social Responsibility affects tax avoidance, Capital Intensity affects tax avoidance, and Profitability proxied by the ROA parameter affects tax avoidance.
Analisis Penanganan Kredit Macet Produk Kupedes PT Bank Rakyat Indonesia Unit Pasar Kembang Yasinda Istiqomah; Irsyadul Ibad
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3212

Abstract

This study aims to analyse the handling of bad debts on Kredit Umum Pedesaaan (KUPEDES) products at PT Bank Rakyat Indonesia Tbk Pasar Kembang Unit. As one of the units that provides financing for small businesses, BRI Unit Pasar Kembang faces challenges in managing the risk of bad credit, especially in the UMKM sector. Bad debts can occur due to the inability of debtors to meet their instalment payment obligations, which has the potential to reduce the bank's financial performance. This research applies a qualitative approach with data collection methods through interviews and direct observation in the field. The results showed that the handling of bad debts at BRI Unit Pasar Kembang was pursued through two main channels, namely non-litigation and litigation. In non-litigation, BRI takes a personal approach, gives warning letters, and administrative efforts such as rescheduling, reconditioning, and restructuring. If the non-litigation steps do not produce results, the handling continues through litigation by filing a lawsuit in court. The litigation process includes mediation and if no agreement is reached, execution of collateral can be carried out. This research provides an overview of the efforts made by BRI in managing bad debts and the importance of risk management to maintain the continuity of bank operations.
Analysis the Impact of Enterprise Resource Planning (ERP) and Big Data in Improving Company Performance : A Systematic Literature Review Nyimas Aulia Gandasari; Mukhtaruddin Mukhtaruddin
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3216

Abstract

This study conducts a systematic literature review (SLR) exploring the Impact of Enterprise Resource Planning (ERP) and Big Data technologies in Improving Business Performance across global sectors. In the context of Industry 4.0, businesses are rapidly adopting the latest systems for operational efficiency. Research shows that ERP significantly improves business performance in various aspects, resulting in significant benefits for companies. Big Data is recommended as a tool for improving business processes; when combined with ERP, it enables effective and efficient production of useful outputs for companies. This SLR brings together a variety of articles from 2019-2025 and highlights a significant positive correlation between ERP, Big Data, and Business Performance of Companies. Although the relevance of these technologies is recognized, discussions on this topic in Indonesia are still limited. This study aims to encourage a deeper understanding and further research on ERP and Big Data.
Dampak Just in Time (JIT) terhadap Kinerja Operasional : Literature Review Wahyudi Nur Hidayat; Krisna Praditya; Sabikah Ulima Paw Waz; Galang Hanipan; Helmy Royaldi; Mukhtaruddin, Mukhtaruddin
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3234

Abstract

In the face of increasingly intense business competition, improving operational performance has become a critical priority for companies. One widely adopted strategy to achieve efficiency is the Just In Time (JIT) system. This study applies a Systematic Literature Review (SLR) method to analyze the impact of JIT implementation on companies' operational performance. The findings reveal that JIT significantly contributes to reducing storage costs, enhancing production efficiency, speeding up distribution processes, and increasing operational flexibility and customer satisfaction. However, the success of JIT implementation largely depends on effective coordination with suppliers, technological readiness, and the competence of human resources.
Profit or Pitfall? The Hidden Complexities of Transfer Pricing in International Business Zhafirrah Rosalinda; Anisya Tri Maryati; Muhammad Farisz Noor Ikhsan; Deta Trinalti Oktavia
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3309

Abstract

This study examines the hidden complexities of transfer pricing in international business, exploring both the strategic benefits and the potential pitfalls that multinational enterprises encounter in today's digital economy. Transfer pricing, while serving as an essential tool for tax planning and profit allocation, presents significant challenges related to compliance, regulatory uncertainty, and ethical considerations. Through a comprehensive review of contemporary literature and in-depth analysis of recent case studies, the research identifies key issues including profit shifting, manipulation of tax bases, and discrepancies in regulatory enforcement across jurisdictions. The study finds that, despite offering potential tax advantages, poorly managed transfer pricing practices can lead to substantial risks such as increased scrutiny from tax authorities, financial penalties, and reputational damage. Moreover, the research highlights the need for greater transparency and harmonization in global tax regulations to mitigate these risks and promote fair competition. By critically analyzing the evolving landscape of digitalization and its impact on transfer pricing mechanisms, this paper argues for the adoption of robust and adaptive regulatory frameworks that can effectively address the challenges posed by modern business models. The findings call on policymakers and international regulatory bodies to enhance cooperative efforts and refine guidelines that balance corporate tax planning with equitable revenue collection. Such measures are essential for ensuring market stability and preventing the adverse economic effects of aggressive tax avoidance strategies.
Analisis Keandalan Laporan Keuangan dalam Penerapan Cloud Accounting Aulia Shancai Dwi Arini; Sifera Patricia Maithy
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3442

Abstract

The development of information technology has driven a transformation in the accounting system, one of which is through the implementation of cloud accounting. This system provides ease of access, efficiency, and real-time data updates. However, questions regarding the reliability of the financial reports produced remain. This article aims to analyze the extent to which the cloud accounting system can produce reliable financial reports, taking into account aspects of data security, input quality, system integration, and compliance with accounting standards. This research was conducted by conducting a literature study of various academic literature and related regulations. The results of the analysis show that cloud accounting has great potential to improve the reliability of financial reports, as long as it is supported by a reliable security system, adequate internal control, and high user competence. This article also identifies the challenges and opportunities that arise from the implementation of cloud accounting in financial reporting, as well as its implications for the audit process in the digital era.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Muhammad Ben Hatta; Ratih Qadarti Anjilni
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.3604

Abstract

This study aims to determine the influence of Institutional Ownership, Managerial Ownership and Sales Growth. The population of this study is companies in the Non-Cyclicals Customer Sector sub-sector Food and Beverage on the Indonesia Stock Exchange during the period 2019-2023. The population in this study is 84 research companies, this study uses a data sample of 9 companies within a period of 5 years. Sampling was carried out using purposive sampling. This research is a qualitative research that uses classical assumption tests and multiple linear regression analysis. The data used in this study is secondary data in the form of financial statements. Data analysis used multiple regression analysis processed using the Econometric Views (EViews) program 12. The data analysis technique used in this study is panel data regression with a random effect model. The results of this study show that institutional ownership, managerial ownership and sales growth have a significant effect on the value of companies in the consumer non-cyclicals sub-sector food and beverage sector. Managerial ownership has a significant effect on company value while institutional ownership has no effect on company value, sales growth has no effect on company value in the consumer non-cyclicals sub-sector food and beverage sector.

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