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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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Literatur Review : Dampak Implementasi Internal Control Over Financial Reporting, Whistleblowing System dan Internal Audit Terhadap Fraud Prevention Kristianti, Indah
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.v10i2.8858

Abstract

This study aims to examine and analyze the role of Internal Control Over Financial Reporting (ICoFR), Whistleblowing System, and Internal Audit in Fraud Prevention efforts in companies. The research approach used is a literature review, namely by examining various sources of scientific literature, research reports, and current regulations. The results of the study indicate that the effective implementation of internal control over financial reporting can improve the reliability of financial reporting and reduce the opportunity for fraud. Meanwhile, the whistleblowing system has been proven to play a significant role in detecting and preventing fraud by increasing transparency, accountability, and deterring potential perpetrators. On the other hand, independent and professional internal audit strengthens the internal control system and provides early warning of potential deviations.
Strategi Penyelesaian Pajak Pertambahan Nilai Dalam Kasus Lebih Bayar Nisa, Khoirun; Safira, Selma Putri
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.v10i2.8521

Abstract

The purpose of this research is to study various ways to settle Value Added Tax (VAT) in cases of overpayment by PT XYZ. Overpayment of VAT often occurs for Taxable Entrepreneurs (PKP) when input tax exceeds output tax in a tax period. PKP can choose restitution or compensation in this case. This research uses qualitative methodology and case study. Data were obtained through interviews with internal parties, documentation of PT XYZ's 2023 VAT Period Tax Returns, and literature review. The research results show that PT XYZ consistently uses a compensation strategy for excess VAT payments because it is more administratively efficient, does not require an audit process, and provides time certainty. This strategy has proven effective in managing tax obligations without incurring tax penalties. The results indicate that the application of the overpayment settlement method should be adjusted to liquidity conditions, business needs, and potential administrative risks
Pengaruh ROE, CR, Ukuran Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur di BEI Oktavia, Dila; Wulandari, Putri
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.v10i2.8780

Abstract

This study aims to analyze the effect of Return On Equity (ROE), Current Ratio (CR), and Company Size on Stock Return in manufacturing companies in the textile and garment subsector listed on the Indonesia Stock Exchange (IDX) during the period of 2014-2023. The data used are secondary data obtained from the annual financial statements of the companies. The sampling method employed is purposive sampling, resulting in 50 data samples from 5 companies that meet the criteria. Data analysis is conducted using multiple linear regression with the aid of IBM SPSS version 27. The results of the study indicate that partially: first, Return On Equity does not have a significant effect on Stock Return. This indicates that fluctuations in the company's ROE do not directly cause significant changes in the stock returns received by investors during the study period. Second, Current Ratio does not have a significant effect on Stock Return. This finding suggests that the company's ability to meet its short-term obligations does not have a meaningful impact on stock returns. Third, Company Size does not have a significant effect on Stock Return. This implies that the size of the company, measured by total assets, does not significantly influence stock returns. The limitation of this study is its exclusive focus on internal company variables; therefore, it is recommended for future research to consider external variables such as interest rates, inflation, and exchange rates
Pengaruh Likuiditas, Total Asset Turnover dan Earnings Quality terhadap Firm Value dengan Tax Planning sebagai Pemoderasi pada Perusahaan Properti dan Real Estate di BEI Tambun, Sihar; Ferawati, Ferawati; Sitorus, Riris Rotua
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.v10i2.9028

Abstract

This study aims to examine the effect of liquidity, total asset turnover, and earnings quality on firm value, as well as to analyze the moderating role of tax planning in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sampling method used is purposive sampling based on specific criteria, resulting in 30 companies as the research sample. Data were analyzed using panel data regression with the best model selected through Chow, Lagrange Multiplier, and Hausman tests, followed by classical assumption and hypothesis testing. The results indicate that liquidity and total asset turnover have a positive and significant effect on firm value, while earnings quality has no significant effect. Furthermore, tax planning strengthens the relationship between liquidity and firm value but does not strengthen the relationship between total asset turnover and earnings quality with firm value
Pengaruh Pemahaman Akuntansi, Literasi Perpajakan dan Literasi Wirausaha terhadap Minat Menjadi Konsultan Pajak dengan Literasi Teknologi sebagai Pemoderasi Tambun, Sihar; Nurjamilah, Siti; Sitorus, Riris Rotua
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.v10i2.9030

Abstract

This study aims to analyze the influence of accounting understanding, tax literacy, and entrepreneurial literacy on the interest in becoming a tax consultant, with technological literacy as a moderating variable. The research employs a quantitative approach using a survey method with 178 accounting students from several universities in Indonesia as respondents. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS 3.0 software. The results show that accounting understanding and tax literacy have a positive and significant effect on the interest in becoming a tax consultant. In contrast, entrepreneurial literacy, technological literacy, and the moderating effect of technological literacy are not significant. The coefficient of determination (R²) value of 0.462 indicates that the independent variables explain 46.2% of the variation in the interest in becoming a tax consultant. These findings confirm that mastery of accounting concepts and understanding of the tax system remain the primary factors influencing students’ interest in pursuing a career as a tax consultant. Meanwhile, entrepreneurial and technological literacy have not yet become dominant factors in career decision-making in the taxation field. This research provides insights for educational institutions to strengthen practice-based accounting and digital taxation curricula to enhance students’ readiness to face the transformation of the taxation profession in the digital era
Pengaruh Pajak, Tunneling Incentive, Intangible Asset, Nilai Tukar dan Mekanisme Bonus Terhadap Transfer Pricing AR, Khorida; Siregar, Indra Gunawan; Rahandri, Daniel; Rohmansyah, Budi; Maulidah, Miyah
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.v10i2.9050

Abstract

The purpose of this study is to determine the effect of taxes, tunneling incentives, intangible assets, exchange rates, and bonus mechanisms on transfer pricing of companies listed on the Indonesia Stock Exchange in 2020-2024. This study uses a quantitative approach using secondary data, namely company financial reports. The sample for this study was obtained using a purposive sampling method with sample selection using certain criteria and obtained 10 companies. The analytical method used in this study is panel data regression using eviews 12. The results of this study indicate that taxes affect transfer pricing, while tunneling incentives, intangible assets, exchange rates, and bonus mechanisms do not.
Pengaruh Literasi Akuntansi, Literasi Perpajakan dan Literasi Teknologi Informasi Terhadap Minat Berkarir Menjadi Akuntan Publik dengan Kemampuan Berpikir Kritis Sebagai Pemoderasi Tambun, Sihar; Setyowati, Riska Dewi; Julito, Kiko Armenita
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.v10i2.9121

Abstract

This study aims to prove the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. Then prove the moderating impact of critical thinking on the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. The statistical analysis method used is multivariate analysis with structural equation modeling, to prove the direct effect and moderating effect hypotheses. The analysis uses Smart PLS 4 software. The research sample is 151 accounting students with the determination of the number of samples using the Hair method. The results of the study prove that directly accounting literacy, information technology literacy, and critical thinking skills have a positive impact on career interest as a public accountant. Meanwhile, critical thinking skills are unable to strengthen the influence of accounting literacy, tax literacy, and information technology literacy on career interest as a public accountant. The implication is that critical thinking skills cannot synergize with accounting literacy, tax literacy and information technology literacy to increase interest in pursuing a career as a public accountant.

Page 14 of 14 | Total Record : 137

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