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Media Akuntansi Perpajakan
Published by Universitas 17 Agustus 1945 Jakarta
ISSN : 23559993     EISSN : 2527953X     DOI : DOI: https://doi.org/10.52447/map.v8i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Media Akuntansi Perpajakan adalah jurnal bidang akuntansi, konsentrasi akuntansi perpajakan. Jurnal ini memuat topik-topik riset seperti Kepatuhan Pajak, Kesadaran Pajak, Tax Planning, Tax Avoidance, Pengetahuan Pajak, Keadilan Pajak, Agresivitas Pajak, Digitalisasi Perpajakan, Sosialisasi Perpajakan, Moral Pajak, Koreksi Fiskal, Pajak Penghasilan, PPN, PPNBM dan topik-topik lain terkait Akuntansi Perpajakan. Jurnal Media Akuntansi Perpajakan terbit sejak tahun 2016. Terbit dua kali dalam setahun, yaitu setiap Bulan Juni dan Bulan Desember. Jurnal ini terdaftar dengan Nomor ISSN (P): 2355-9993 dan ISSN (E): 2527-953X. Jurnal ini terindeks Google Scholar dan terindeks Garuda. Setiap artikel yang terbit di jurnal ini diberikan Digital Object Identifier (DOI), yaitu alamat dokumen elektronik yang bersifat permanen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 137 Documents
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Pengaruh Profitabilitas, Struktur Modal dan Likuiditas terhadap Nilai Perusahaan dengan Green Competitive Advantage sebagai Pemoderasi Gunawan, Henry; Tambun, Sihar; Thenesya, Fransisca
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8340

Abstract

This study aims to examine the effect of profitability, capital structure, liquidity, and Green Competitive Advantage on firm value. Companies used by 50 companies in the mining sector listed on the Indonesia Stock Exchange during the period 2021-2023. The results of the study indicate that profitability has a significant effect on firm value and capital structure, liquidity does not have a significant effect on firm value. The results of the analysis show that the effect of green competitive advantage as a moderator is not significant on firm value. These results indicate that there are still other factors that may also play a role in influencing firm value that have not been included in this analysis. This study emphasizes that in order for a company to increase its value, the company must focus on efficient profit generation and effective management, while factors related to capital structure, liquidity, and sustainability, although important, may not directly affect investor perceptions of firm value.
Pengaruh Kebijakan Dividen dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan LQ-45 Tahun 2023-2024 Tambunan, Rupianna
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8363

Abstract

This study aims to analyze the effect of dividend policy and financial performance on firm value in companies listed on the LQ45 Index of the Indonesia Stock Exchange during the 2023–2024 period. This research employs a quantitative approach using secondary data obtained from financial statements and annual reports of the companies. The sample consists of 36 companies selected from a total population of 90 companies using purposive sampling based on specific criteria relevant to the research objectives. Firm value is measured using the Tobin’s Q ratio, dividend policy is measured using the Dividend Payout Ratio, and financial performance is measured using Return on Equity (ROE). Hypothesis testing is conducted using a panel data linear regression model with the assistance of E-Views version 12 software. The results of the study indicate that dividend policy has a positive and significant effect on firm value, as does financial performance, which also shows a positive and significant effect on firm value. These findings suggest that consistent dividend distribution policies and strong financial performance are important factors in enhancing investor perceptions of firm value in the capital market. This research provides implications for company management and investors in making strategic decisions related to financial and investment policies.
Implementasi Asistensi Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi oleh Relawan Pajak Handayani, Yupita Riskia; Biswas, Nurani Putri; Akbar, Hikmal; Isnaini, Zuhrotul
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8332

Abstract

This study aims to analyze the implementation of the annual tax return (SPT) assistance program by tax volunteers at KPP Pratama Mataram Timur and its contribution to the literacy and compliance of individual taxpayers. This research employs a descriptive qualitative method, collecting data through observations, in-depth interviews, and documentation. The findings reveal that tax volunteers facilitated the SPT reporting process, particularly for first-time e-Filling users. The hands-on approach, conducted without visual educational aids, proved effective in enhancing taxpayer understanding. However, the program faced technical challenges such as unstable internet connections and limited service space. The implications highlight the need for strengthening infrastructure support, continuous volunteer training, and formal collaboration between DJP, KPP, and educational institutions to ensure the effectiveness and sustainability of the assistance program.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sektor Healthcare Yang Terdaftar di Bursa Efek Indonesia Kusumawardani, Nistri
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8398

Abstract

This study aims to analyze the effect of cash turnover and accounts receivable turnover on profitability in healthcare sector companies listed on the Indonesia Stock Exchange during the 2023-2024 period. The research sample consists of 19 companies selected using purposive sampling, with a total of 38 observations. The data used are annual financial statements, analyzed using multiple linear regression with E-Views 12 software. The results show that cash turnover has a positive and significant effect on profitability measured by Return on Assets (ROA). In contrast, accounts receivable turnover does not have a significant effect on profitability. These findings indicate that efficient cash management is a crucial factor in improving the profitability of healthcare companies, while the speed of accounts receivable collection does not significantly impact profitability during the study period. This study recommends that company management focus more on optimizing cash management to enhance financial performance.
Analisis Hubungan Biaya, Volume, Laba dan Titik Impas (BEP) Dalam Pengambilan Keputusan Suatu Perusahaan Silalahi, Yeni Friska; Gurning, Juli Indah Sari; Sinaga, Frisillia Marsaulina; Manik, Lidia; Siallagan, Hamonangan
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8354

Abstract

This study aims to analyze the relationship between cost, volume, profit, and break-even point (BEP) with management decision making in a manufacturing company, a case study at PT.X. Secondary data includes sales volume, selling price, and ptoduction/non- production costs. Contribution Margin (CM), BEP, and Degree of Operating Leverage (DOL) are calculated using absorption  costing and variable costing. The new policy in May 2024 (improving the quality of raw materials, selling price, advertising costs) increased sales volume to 10.000 units, resulting in a net profit of Rp. 45.000.000, with a DOL of 5,55, indicating  the sensitivity of profit to changes in sales volume. The analysis of costs, volume, profit, BEP, and planning business strategies for profitibility, emphasizing the importance of an analytical approach. The limitations of assumption data and time coverage suggest further research with broader empirical data and considering external factors.
Determinan Penghindaran Pajak Di ASEAN Dengan Capital Intensity Sebagai Pemoderasi Tambun, Sihar; Izzati, Elis Nur
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8234

Abstract

This research aims to empirically examine the effect of thin capitalization, earnings management, and sales growth on tax avoidance with capital intensity as  moderator. This research uses quantitative research. The data used in the following research is secondary data obtained from the ORBIS database version 349. The population in this research is all active manufacturing companies located in ASEAN countries in the period 2018 to 2022. The method used for determining the sample is purposive sampling method, and the number of samples obtained is 819 companies. Based on the results of the research conducted, there are several findings which can be concluded as follows: thin capitalization has no significant effect on tax avoidance; earnings management has a significant positive effect on tax avoidance; sales growth has no significant effect on tax avoidance; capital intensity is able to strengthen the effect of thin capitalization on tax avoidance; capital intensity is able to strengthen the positive effect of earnings management on tax avoidance; and capital intensity is able to strengthen the effect of sales growth on tax avoidance.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur di Bursa Efek Indonesia Wulandari, Putri
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8366

Abstract

Abstrak The purpose of this study is to analyze the effect of profitability, liquidity and company size on stock returns. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2015–2024. Profitability uses the return on equity proxy. Liquidity uses the current asset proxy. Company size uses the Ln total asset proxy. While stock returns use the proxy for changes in stock prices this year compared to last year. using the price to book value proxy. The data analysis method used is multiple linear regression, to test the effect of liquidity, profitability and company size variables on stock returns. The analysis stages consist of descriptive statistics, selecting the best model, classical assumption tests, and multiple regression tests to prove the research hypothesis. The results of the study indicate that profitability with the return on equity proxy has no effect on stock returns, which means that return on equity is not a predictor for predicting stock returns. Meanwhile, liquidity with the current ratio proxy and company size have a significant effect on stock returns. The implication is that liquidity and company size can be the main considerations for investors in assessing the performance of a company's shares. This finding indicates that investors focus more on the liquidity aspect than profitability in making investment decisions.
Pengaruh Kecurangan Laporan Keuangan, Kualitas Laba dan Komisaris Independen terhadap Nilai Perusahaan dengan Sustainability Disclosure sebagai Pemoderasi Samosir, David Kiki Baringin MT; Tambun, Sihar; Pebriana, Hanny
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8336

Abstract

This study aims to examine the effect of financial statement fraud, earnings quality, and independent commissioners on firm value and to see the moderating role of sustainability disclosure in the relationship. Financial statement fraud and earnings quality are the main focus because both reflect the integrity of financial information conveyed to stakeholders. Meanwhile, the existence of independent commissioners is assumed to have a strong supervisory role in maintaining the quality of reporting and corporate governance, as well as the role of sustainability disclosure as a moderating variabel in strengthening or weakening the relationship. This study was conducted on the real estate sector listed on the Indonesia stock exchange (IDX) for the 2020 – 2023 period. The research method used is quantitative with moderated regression analysis techniques. The results of the study are expected to provide theoretical contributions to the literature on corporate governance and sustainability reporting and provide practical implications for regulators, investors and company management. It is also expected that sustainability disclosure can strengthen the influence of independent variabels on company value.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Wijaya, Anis Boedi; Wijaya, Indra
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8374

Abstract

This study aims to examine the effect of individual taxpayer compliance at West KPP Pratama Bekasi. The independent variables in this study are Tax knowledge, taxpayer awareness, and quality of tax service while the dependent variable is individual taxpayer compliance. This study uses a survey method by providing questionnaires to taxpayers registered at West KPP Pratama Bekasi Barat. The sample determination uses the Random Sampling Technique method, then the manual questionnaire data on the hard file is inputted into excel and analyzed by multiple linear regression using SPSS Version 26. The number of samples in this study is 100 respondents from the total population. The results of the regression test show that tax knowledge and quality of tax service have a positive effect on individual taxpayer compliance, while taxpayer awareness does not affect individual taxpayer compliance at west KPP Pratama Bekasi. 
Dampak Kenaikan PPn Terhadap Ekonomi dan Kesejahteraan Masyarakat Lamsah, Lamsah
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8311

Abstract

The purpose of this research is to analyze the impact of the increase in Value Added Tax (VAT) on macroeconomic conditions and the level of public welfare in Indonesia.The increase in PPn as part of the government's strategy to increase state revenues, this has various implications, both for people's purchasing power and for business actors. This study uses a qualitative approach. The results of the study indicate that the increase in PPn tends to increase the burden of public consumption, especially the lower middle income group, which in turn can reduce the level of welfare. From a macroeconomic perspective, although state revenues increase, there is a risk of a decline in domestic consumption growth which has an impact on slowing short-term economic growth. This study recommends that the PPn increase policy be balanced with a targeted compensation program to minimize the negative impact on vulnerable communities and maintain national economic stability.

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