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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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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

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