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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 Prediksi Kebangkrutan dan Kinerja Keuangan Perusahaan terhadap Harga Saham Kusumawardani, Nistri
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.v10i2.8878

Abstract

This study aims to analyze the effect of bankruptcy predictions and financial performance on stock prices of infrastructure companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The study sample consisted of 69 companies selected using a purposive sampling method with a total of 54 observations. The data used were the companies' annual financial reports, analyzed using multiple linear regression using E-Views 12 software. The results showed that bankruptcy predictions had a negative but insignificant effect on stock prices, while financial performance had a positive and significant effect. These findings suggest that investors prioritize financial performance as a positive signal over bankruptcy risk when assessing company value.
Pengaruh Kesadaran, Penegakan Hukum dan Kepercayaan Terhadap Kepatuhan Wajib Pajak di KPP Pratama Batam Utara Puspitaningtyas, Indrianti; Purba, Mortigor Afrizal
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.v10i2.8538

Abstract

This research aims to analyze the effect of taxpayer awareness, law enforcement, and trust in tax authorities on individual taxpayer compliance in the working area of KPP Pratama Batam Utara. The main problem is the low level of tax reporting and payment, even though the number of registered taxpayers increases each year. During 2020–2024, the average tax reporting rate remained below 21%, with a significant gap between those who report and those who pay. This study uses a quantitative method with a descriptive approach and multiple linear regression analysis. Data were collected using questionnaires from individual taxpayers registered in 2024. The results show that taxpayer awareness, law enforcement, and trust in tax authorities have a simultaneous and partial effect on compliance. Taxpayer awareness has the most dominant influence. Therefore, tax policy strategies must focus on continuous education, improving service quality, and transparency in tax management to increase voluntary taxpayer participation.
Pengaruh Inflasi, Kurs, dan Industri terhadap Penerimaan Pajak di Indonesia Syahrullah, Azmi Fawwaz
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.v10i2.8953

Abstract

This study aims to analyze the influence of the Industrial Production Index, inflation, and the rupiah exchange rate on tax revenue in Indonesia. The method used is multiple linear regression with classical assumption tests to ensure the feasibility of the model, supported by secondary time-series data processed through a quantitative approach. The results of the study show that the Industrial Production Index, inflation, and the rupiah exchange rate have a significant effect on tax revenue. Simultaneously, the three independent variables are proven to significantly influence tax revenue. The implications of this study highlight the importance of macroeconomic stability in supporting the optimization of state revenue, indicating that the government needs to maintain conducive industrial conditions and exchange rate stability. These findings may also serve as a reference for future research in developing more comprehensive tax revenue prediction models.  
Analisis Penghindaran Pajak: Peran Struktur Kepemilikan Saputra, Ahmad Reza; Tarmidi, Deden
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.v10i2.8614

Abstract

This study aims to analyze the effect of institutional ownership, foreign ownership, and concentrated ownership on tax avoidance. The research objects are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Samples were selected using purposive sampling, resulting in 112 observations from 28 companies. A quantitative approach was employed with multiple linear regression analysis, processed using EViews software. The findings indicate that institutional ownership has a significant positive effect on tax avoidance, while foreign ownership has a significant negative effect. Meanwhile, concentrated ownership has no significant effect. These results suggest that ownership structure characteristics influence corporate decisions in designing tax efficiency strategies. This study provides important implications for regulators and investors to consider the composition of share ownership in promoting fiscal compliance and strengthening corporate governance practices.
Pengaruh Pendapatan Per Kapita dan Tingkat Inflasi Terhadap Penerimaan Pajak Penghasilan di Indonesia Hudaya, Ricco Andhika; Setiawan, Novan; Akbar, Wildan
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.v10i2.8975

Abstract

This research examines the influence of per capita income and inflation on Indonesia’s income tax revenue. A quantitative method was applied, using secondary data from the Directorate General of Taxes and the World Bank. The study employed a saturated sampling technique, covering annual data from 2010 to 2024 on per capita income, inflation, and tax revenue. Results indicate that per capita income has a positive and significant partial effect on income tax revenue. Inflation also shows a positive and significant partial impact. Together, both variables exert a positive and significant simultaneous effect. These findings suggest that higher societal welfare and stable inflation strengthen the tax base. The study implies that fiscal policies should foster economic growth while maintaining price stability to ensure optimal income tax collection.
Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sub Sektor Perbankan Yang Terdaftar Di BEI Lisna, Lisna; Hasbuddin, Hasbuddin; 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.v10i2.8839

Abstract

This study intends to empirically analyze the influence of corporate governance and firm size on financial performance. T This study utilizes quantitative data obtained from annual reports and financial statements of banking companies. The population includes all banking sub-sector firms listed on the Indonesia Stock Exchange during 2019–2023. Samples were selected through purposive sampling, so that 43 companies were selected as the research objects. Data analysis was performed using panel data regression with EViews 12 software. The findings indicate that corporate governance, measured by the presence of independent commissioners, significantly affects financial performance, while the board of directors and audit committee show no significant effect. Furthermore, firm size is proven to have a significant impact on financial performance. Simultaneously, corporate governance and firm size also influence financial outcomes. Therefore, companies are advised to strengthen the implementation of good corporate governance principles and enhance assets to improve financial performance.
Pengaruh Leverage, Pertumbuhan Perusahaan dan Kepemilikan Managerial terhadap Nilai Perusahaan dengan Enterprise Risk Management sebagai Pemoderasi Sitorus, Frangky Yosua; Hulu, Indira Daryn; Sirait, Swanto
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.v10i2.8991

Abstract

This research aims to examine the influence of leverage, company growth, and managerial ownership on company value. The company value in this study is measured using the Tobin's Q method. The data used in this research is secondary data sourced from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (BEI), with Enterprise Risk Management (ERM) as a moderating variable for energy sector companies listed on the Indonesia Stock Exchange (BEI) during the period of 2022–2024. Data was obtained through purposive sampling of 35 energy sector companies with a total of 105 observations. The results of the study indicate that company growth has a positive and significant effect on company value, while leverage and managerial ownership do not have a significant effect. Enterprise Risk Management does not appear to strengthen the influence of leverage or managerial ownership on firm value, but weakens the influence of company growth on firm value. This research makes an important contribution to understanding the role of ERM as a moderator in the influence of financial variables and ownership on firm value, particularly in the dynamic and risky energy sector. These findings support trade-off, signaling, and agency theories, and highlight the importance of corporate risk management for the sustainability of firms in the energy sector
Pengaruh Thin Capitalization, Risiko Perusahaan, dan Kepemilikan Asing terhadap Penghindaran Pajak Nulhakim, Salwan; Tarmidi, Deden
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.v10i2.8592

Abstract

This study aims to examine the effect of thin capitalisasion, company risk, and foreign ownership on tax avoidance. Consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023 were the units of analysis in this study. There were 44 companies selected through purposive sampling, and after removing outliers, there were 123 firm-year data analysed. The analysis technique used was multiple linear regression analysis. The results showed that thin capitalisation had a positive effect on tax avoidance, while corporate risk had a negative effect on tax avoidance, and foreign ownership had no effect on tax avoidance.
Eksplorasi Potensi dan Proyeksi Retribusi Pelayanan Pasar: Studi Kasus Pasar Kranggan Yogyakarta Sari, Rahma Fitriana; Ruti, Amanda; Sabila, Robith Ma'rufi; Bening, Banyu; Siregar, Hilda Octavana
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.v10i2.8474

Abstract

Traditional markets play a vital role in the local economy. Not only serving as a distribution center for goods, but also as a source of Local Revenue (PAD) through retribution. With 29 market units spread across the city of Yogyakarta, this sector significantly contributes to the Local Revenue of the city of Yogyaka rta through retribution. However, the estimation of retribution revenue is often inaccurate, hindering the establishment of realistic targets. Therefore, the purpose of this research is to explore the potential and project the revenue from market levy at Pasar Kranggan Yogyakarta on a micro level based on the number of stand units and tariffs, as well as to project macro revenue for the period 2025 to 2030 using the Least Square calculation model. Our study’s results reveal the potential revenue of Pasar Kranggan in 2025 amounting to Rp808,616,160. The macro revenue projection using the Least Square method shows a consistent upward trend with the assumption of ceteris paribus. This research is expected to provide a tangible contribution in supporting the management policy of PAD in Yogyakarta City.
Pengaruh Current Ratio dan Debt to Equity Ratio Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 Nahlia, Nada; Rahmawati, Iroh
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.v10i2.8798

Abstract

In assessing a company's financial performance, financial ratios serve as very important analytical instruments. Two ratios commonly used are the Curent Ration (CR) and Debt Equity Ratio  (DER). The CR measures the company's ability to meet its short-term obligations. A high CR value reflects good liquidity, but if it is too large, it may indicate that current assets are not being utilized productively. Conversely, the DER illustrates the company’s capital structure. A high DER signifies heavy reliance on debt financing, thereby increasing the financial risk faced by the company. This study aims to analyze the influence of CR and DER on financial performance, both partially and simultaneously, in mining subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. This research employs a quantitative approach with a sample of 13 mining subsector companies, resulting in 65 data observations. Data analysis was conducted with the assistance of the SPSS application. The test results indicate that CR and DER simultaneously have a significant positive effect on the company’s financial performance. Partial tests also show that each variable, both CR and DER, individually has a significant positive effect on financial performance. This study emphasizes the actual conditions of the mining subsector in Indonesia, which faces performance fluctuations as a result of changes in global commodity prices. The findings are expected to contribute to company management, investors, and regulators in understanding the role of CR and DER as important indicators in maintaining the stability and sustainability of the company’s financial performance

Page 13 of 14 | Total Record : 133

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