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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 133 Documents
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Pengaruh Sosialisasi Perpajakan, Sanksi Pajak, Pelayanan Fiskus, Ajaran Tri-nga, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Intan, Seri; Mubarok, Abdulloh; Susetyo, Budi
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.v10i1.8276

Abstract

This research aims to analyze the influence of tax socialization,tax penalties, tax authorities services, tri-nga teachings and taxpayer awareness on individual taxpayer compliance. Primary data collected through questionnaire with respondents are individual taxpayers at KPP Pratama Tegal, Tegal City in 2024. Tegal, Tegal City in 2024. By using random sampling technique, This study used 400 respondents as samples. By using SPSS version 22 software, this research uses quantitative research. The results of this study indicate that tax socialization,tax sanctions, fiscal services, tri-group teachings and taxpayer awareness have a positive effect on individual taxpayer compliance in the city of tegal. positive effect on compliance of individual taxpayers in tegal city. The implication of this research is that if we want to increase taxpayer compliance, then the priority order of strategies that can be carried out starts from improving tax services, increasing taxpayer awareness, improving Tri-nga teachings, increasing understanding of tax sanctions, and tax socialization activities
Pengaruh Pendapatan, Beban dan Ukuran Perusahaan Terhadap Beban Pajak dengan EBIT sebagai Pemoderasi Hu, Catherine; Merlin, Christine; Yapin, Ehtan
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.v10i1.8361

Abstract

This study aims to analyze the effect of revenue, operational expenses, and firm size on tax burden with EBIT (Earnings Before Interest and Taxes) as a moderating variable. The study uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2023. The sample was selected using a purposive sampling method, focusing on non-financial companies with complete financial data. The analysis method employed is Partial Least Squares - Structural Equation Modeling (PLS-SEM), assisted by SmartPLS software. The results show that revenue, operational expenses, and firm size do not have a significant effect on the tax burden. However, EBIT has a significant moderating effect, indicating that operating income plays a crucial role in influencing tax burden management. These findings emphasize the importance of operational profitability in tax planning strategies, especially in the post-pandemic economic context.
Pengaruh Kualitas Laba, Tax Planning dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Green Accounting sebagai Pemoderasi Suhendra, Suhendra; Tambun, Sihar; Sumarsam, Weni
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.v10i1.8337

Abstract

The aim of this research is to test and analyze the influence of earnings quality, tax planning, dividend policy on company value with green accounting as a moderator. The sample used in this research is property sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020 – 2023 period. The research methodis panel data regression. The supporting grand theories in this research are agency theory, signal teory and bird in the hand teory. The earning quality variable is proxied by ratio of cash from operations to nett income. Tax planning is proxied by the cash Effective Tax Ratio (CETR). Dividend policy is proxied by the Dividend payout Ratio (DPR). Company Value proxied by price Book Value (OBV). Green accounting is proxied by the environmental cost ratio. The results of the research show that profit quality has a negative effect on company value, tax planning has a positive on company value, Dividend Policy has a negative effect on company Value, Green Accounting moderation strenghthens that negative effect of profit quality on company value, green accounting moderation strenghthens the positif effect of tax planning on company value, green accounting moderation strengthens the negative effect of dividend policy on company value.
Optimalisasi Penerimaan Pajak Daerah di Kota Baubau: Analisis Implementasi Sistem Digital dan Peran Camat-Lurah Haykal, Mohammad Iman; Utomo, Decky Dwi; Nalien, Elvira Mulya; Ardiensyah, Ardiensyah
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.v10i1.8359

Abstract

Local taxes are one of the main sources of regional original revenue and play a crucial role in supporting development and public services in Baubau City. In response to the challenges of increasing tax revenue, the Baubau City Government has implemented a digital system for tax payments and optimized the role of district and sub-district officials as the front line in taxpayer outreach and data collection. This study aims to analyze the effectiveness of digital technology implementation and the involvement of local government officials in enhancing local tax revenue. The method used is a qualitative study with a policy analysis approach and literature review based on official government documents and reports on the implementation of the digital system. The results show that the use of QRIS-based payment systems and digital applications has facilitated citizens in fulfilling their tax obligations, improved transparency, and minimized tax leakage. Furthermore, district heads and sub-district leaders play a strategic role in raising awareness, collecting data, and reminding citizens about tax payments, thereby increasing public participation. The government has also adjusted tax rates and simplified administration through an integrated system, which has had a positive impact on increasing local tax revenue. Despite challenges such as limited infrastructure and digital literacy, these efforts represent a progressive step in local tax management in Baubau City. Moving forward, strengthening digital infrastructure and improving the capacity of local officials are essential to support the smart city vision and ensure sustainable tax revenue.
Moderasi Sustainable Governance atas Pengaruh Governance Risk Management and Compliance, Enterprise Resource Planning, Growth Opportunity Terhadap Kinerja Perusahaan Sugiyanto, Sugiyanto; Nurzaman, E; Kartolo, Rachmat; Febrianti, Fitri Dwi
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.v10i1.8284

Abstract

Enterprise Resource Planning Business opportunities in the modern era are rapidly evolving, with significant growth in Indonesia’s business sector. In this context, strong company performance is a crucial consideration. Sustainable Governance represents the continuity of corporate objectives, aiming to meet the expectations of both investors and stakeholders. This study aims to examine and analyze the moderating role of Sustainable Governance in the relationship between Governance, Risk Management, and Compliance (GRC), Enterprise Resource Planning (ERP), and Growth Opportunity on Company Performance (a study of financial sector companies listed on the Indonesia Stock Exchange during the period 2019–2024). This research is quantitative in nature. Samples were selected using purposive sampling based on predefined criteria. The methods used include descriptive statistical analysis, Chow test, Hausman test, and multiple Lagrange multiplier tests to determine the appropriate model. Further analyses involved classical assumption testing, panel data regression, and Moderated Regression Analysis (MRA). The study utilized 110 secondary data entries and was conducted using E-Views 12 software. The results indicate that the selected model is the Fixed Effect Model (FEM). Simultaneous hypothesis testing shows that Sustainable Governance, GRC, ERP, and Growth Opportunity collectively influence company performance. The t-test results reveal that GRC does not have a significant effect on company performance, while ERP has a significant positive effect. In contrast, Growth Opportunity does not significantly affect company performance. Moderation test results show that Sustainable Governance strengthens the relationship between GRC and company performance, while it weakens the relationship between ERP and company value.
Fraud Diamond Dalam Pendeteksian Kecurangan Laporan Keuangan Pada Perusahaan BUMN Kristianti, Indah
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.v10i1.8384

Abstract

This study aims to examine the effect of the Fraud Diamond using four proxies, namely financial targets, ineffective monitoring, auditor turnover, and director turnover, on financial statement fraud in BUMN during the 2023–2024 period. The population consists of 126 BUMN, with 35 of them listed on the Indonesia Stock Exchange (IDX). A sample of 13 companies was selected using purposive sampling based on predetermined criteria. Secondary data in the form of financial statements and annual reports from the sampled companies over two years were analyzed, totaling 26 observations. Multiple regression analysis was performed using E-Views 12 software. The results show that financial targets have a significant negative effect on financial statement fraud, ineffective monitoring and auditor turnover have no significant effect, while director turnover has a significant positive effect.
Pengaruh Tax Planning, Prudence Accounting dan Company Growth terhadap Firm Value dengan ESG Performance sebagai Pemoderasi Pada Perusahaan FMCG di BEI Limajatini, Limajatini; Tambun, Sihar; Natapunta, Riyandi
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.v10i1.8341

Abstract

This study aims to examine the effect of tax planning, prudence accounting, and company growth on firm value, and to analyze ESG Performance as a moderating variable. The study was conducted on Fast Moving Consumer Goods (FMCG) sector companies listed on the Indonesia Stock Exchange for the period 2020–2023. The research method used is quantitative with a causal approach. Data analysis was carried out using Stata with a moderation regression test through the Moderated Regression Analysis approach. The results of the study prove that tax planning and company growth have a positive impact on firm value. While prudence accounting has no effect on firm value. ESG performance is proven to weaken the effect of prudence accounting on firm value. Then ESG performance is unable to moderate the effect of tax planning and company growth on firm performance.
Pengaruh Growth Option dan Green Intellectual Capital Terhadap Sustainability Performance Tambunan, Rupianna
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8885

Abstract

This study aims to analyze the influence of Growth Option and Green Intellectual Capital on Sustainability Performance in companies listed in the SRI-KEHATI Index on the Indonesia Stock Exchange. The approach used is quantitative with panel data regression analysis method, and data processing is done using Eviews-12 software. The research sample consists of 25 companies selected through a purposive sampling method with the criteria of companies that are consistently listed in the SRI-KEHATI Index during the observation period. The data used are secondary data obtained from the annual report and sustainability report of each company. The results of the study indicate that Growth Option has no effect on Sustainability Performance, which means that the company's growth opportunities have not been followed by an increase in commitment to sustainability aspects. In contrast, Green Intellectual Capital has a positive and significant effect on Sustainability Performance, which indicates that environmentally oriented management of knowledge, skills, and innovation can improve the company's sustainability performance.
Analisis Penerapan Biaya Lingkungan Dalam Kaitan Pelaporan Akuntansi Pada PLTMG 30 MW Baubau Wahyuni, Diny; Abdullah, Muntu; Asni, Nur
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8864

Abstract

This study aims to analyze the implementation of environmental cost accounting at the 30 MW Baubau Gas Engine Power Plant (PLTMG) through an assessment of five main stages: identification, recognition, measurement, presentation, and disclosure of environmental costs. This study employs a descriptive qualitative approach, encompassing primary and secondary data obtained through interviews, observations, and documentation. The results indicate that the implementation of environmental cost accounting at the 30 MW Baubau PLTMG reflects the company's commitment to sustainable environmental management. Environmental costs have been identified through a dedicated account named "Environmental and Occupational Health and Safety Costs." Although the recognition, measurement, and presentation stages have been conducted in accordance with PSAK Number 201 of 2024, disclosure in the Notes to Financial Statements remains limited and does not yet provide detailed information regarding environmental costs.
Pengaruh Sales Growth, Asset Structure dan Liquidity Terhadap Capital Structure Safitri, Nadia; Lamsah, Lamsah
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8774

Abstract

The purpose of this research is to analyze to determine the effect of sales growth, asset structure, and liquidity on capital structure. The research method used is quantitative. The data used in this study is secondary data. The population in this study is plantation sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample selection method was purposive sampling. Based on this method, 10 sample companies were obtained with a research period of 5 years, resulting in a total of 50 audited research samples. Data processing was tested using IBM Statistical Package for the Social Sciences (SPSS) version 27. The results of the partial test (t-test) in this study indicate that sales growth partially has no effect on capital structure. Asset structure partially has a significant effect on capital structure. Liquidity partially has no effect on capital structure. Meanwhile, the results of the simultaneous test (f-test) in this study indicate that sales growth, asset structure, and liquidity simultaneously have a significant effect on capital structure. This study aims to contribute to capital structure by presenting the latest empirical evidence in the plantation sector and becoming a consideration for company management in making funding decisions, as well as providing recommendations for investors and other stakeholders regarding the company's financial condition

Page 12 of 14 | Total Record : 133

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