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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 152 Documents
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Pengaruh Intensitas Modal, Pertumbuhan Penjualan, dan Kepemilikan Institusional terhadap Agresivitas Pajak dengan Financial Distress Sebagai Variabel Moderasi Yussi Dwi Luthfiah; Linawati Linawati
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9533

Abstract

This study aims to examine the effect of capital intensity, sales growth, and institutional ownership on tax aggressiveness with financial distress as a moderating variable. This research employs a quantitative approach using purposive sampling on property and real estate companies listed on the Indonesia Stock Exchange during 2020–2024. The results indicate that capital intensity and institutional ownership do not affect tax aggressiveness, while sales growth affects tax aggressiveness. In addition, financial distress is able to moderate the effect of capital intensity on tax aggressiveness, sales growth on tax aggressiveness, and institutional ownership on tax aggressiveness. Therefore, companies need to consider financial conditions and tax policies to reduce the potential for tax aggressiveness. 
Pengaruh Penerapan PSAK 72 terhadap Kualitas Laporan Keuangan Perusahaan Terbuka: Literature Review Piter Arson Welay; Bella Sianka Sulistyowati
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9471

Abstract

This study is a systematic literature review aiming to synthesize empirical findings on the effect of PSAK 72 implementation on the quality of financial statements of publicly listed companies in Indonesia, focusing on two dimensions: value relevance and earnings management. Employing a qualitative systematic review approach, 15 peer-reviewed articles published between 2020 and 2025 were analyzed. The findings reveal that PSAK 72 improves transparency and comparability but reduces the value relevance of earnings and earnings per share in the property and construction sectors, while earnings management practices do not show significant reduction post-implementation. The impact varies across industrial sectors, with the property sector experiencing the most significant consequences. These findings imply the need for more specific sectoral guidance and enhanced governance mechanisms to maximize the benefits of the new standard.Keywords: PSAK 72, IFRS 15, value relevance, earnings management, systematic literature review.
Pengaruh Likuiditas, Efisiensi Operasional, Tax Planning terhadap Nilai Perusahaan dengan Stabilitas Keuangan sebagai Pemoderasi di Asia Tenggara Sihar Tambun; Nisa Tiana; Riris Rotua Sitorus
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9508

Abstract

This study aims to examine how liquidity, operational efficiency, and tax planning affect firm value. Financial stability acts as a factor that strengthens or weakens the influence of these three variables. This research focuses on food and beverage companies in Southeast Asia. The sample consists of 50 companies, with 10 companies each from Indonesia, Malaysia, Singapore, Thailand, and the Philippines. These companies were selected based on the highest revenue and are listed on their respective stock exchanges during the period 2022 to 2024 using purposive sampling method. To analyze the data, moderated regression analysis method with random effect model was used. The results show that liquidity has a positive impact on firm value, while operational efficiency has a negative effect. Tax planning has no influence on firm value. Financial stability strengthens the impact of operational efficiency on firm value but weakens the influence of liquidity on firm value. Financial stability does not affect the relationship between tax planning and firm value.
Pengaruh Literasi Akuntansi, Literasi Pajak, Pengalaman Usaha Terhadap Kualitas Pencatatan Keuangan UMKM Zaqiyah Oktapia; Linawati Linawati
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9635

Abstract

This study aims to examine the influence of accounting literacy, tax literacy, and business experience on the quality of financial record-keeping among Micro, Small, and Medium Enterprises (MSMEs) in South Jakarta. A quantitative approach was employed using questionnaire data collected from 142 MSME owners selected through purposive sampling and determined using the Slovin formula. Data were analyzed using multiple linear regression with SPSS version 30. The results indicate that accounting literacy, tax literacy, and business experience have a positive and significant effect on the quality of financial record-keeping. MSME owners with better accounting and tax knowledge, as well as greater business experience, tend to maintain higher-quality financial records. These findings imply the importance of enhancing accounting and taxation literacy programs and strengthening business management capabilities among MSME owners to improve financial record-keeping practices and support sustainable business development.
Pengaruh Profitabilitas, Tax Planning dan Keputusan Investasi Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Pemoderasi di Asia Tenggara Sihar Tambun; Riska Dewi Setyowati; Riris Rotua Sitorus
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9509

Abstract

This research aims to prove or focus on how profitability, tax planning and investment decisions influence company value by moderating good corporate governance in Southeast Asia). Apart from that, to prove the moderating impact of good corporate governance if it is collaborated with the variables in the title of this research, whether it can strengthen or weaken the influence variables of profitability, tax planning and investment decisions on the firm value variable . The population of this research is all food and beverage companies listed on the stock exchanges of Southeast Asian countries. Samples were taken from five countries, namely Indonesia, Malaysia, Singapore, Thailand and the Philippines. The research period is 3 years, namely 2022 to 2024. The number of samples taken from each country is 10 companies. The sample determination method uses purposive sampling with three criteria. First, the issuer is included in the 10 companies with the largest turnover. Second, it was listed on each country's stock exchange during the research period and was never delisted. Third, publish financial reports and annual reports on the stock exchange website or on the respective company websites and can be accessed by researchers. The research method used is a quantitative method and tested using moderated regression analysis. Moderation regression analysis consists of direct effect and moderating effect tests. The moderating effect is carried out using the interaction method, namely the interaction between the good corporate governance variable and the variables influencing profitability, tax planning and investment decisions.
Pengaruh PSAK Terhadap Penyajian Pelaporan Keuangan Perusahaan Kontraktor Carel Angelica Aulia Putri; Wahyu Helmy Dimayanti Sukiswo
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9576

Abstract

This study aims to analyze the effect of the implementation of Financial Accounting Standards Statement (PSAK) 23 on the presentation of financial reporting in contractor companies. PSAK 23 is an important guideline in revenue recognition, especially for companies with long-term projects such as contractor companies. The method used in this study is a quantitative approach with data collection techniques through distributing questionnaires to eleven employees involved in the preparation of financial reports at PT Tirta Sarana Mulia Technology. Data processing was carried out using the WarpPLS application with the Structural Equation Modeling (SEM) method. The results of the study indicate that the implementation of PSAK 23 has a significant effect on the quality of presentation of financial reports of contractor companies. Based on the path analysis, a coefficient value of 0.750 was obtained with a T-Statistics value of 34.09 and a significance level below 0.001. The model used in this study also showed a good level of fit with the data analyzed, as indicated by the chi-square, RMSEA, and CFI values that met the standard criteria. The findings of this study confirm that the implementation of PSAK 23 can increase the transparency and accuracy of contractor companies' financial reporting, so that it can increase stakeholder trust. 
Faktor Yang Mempengaruhi Kepatuhan Pajak UMKM Sektor Kuliner Di Kota Bengkulu Aisyah Meutia Amanda; Edo Mardiansya; Munti Metralia; Winny Lian Seventeen
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9659

Abstract

This study aims to analyze the factors influencing tax compliance among culinary Micro, Small, and Medium Enterprises (MSMEs) in Bengkulu City. The independent variables examined include tax knowledge, taxpayer awareness, tax sanctions, and tax authority services, while tax compliance serves as the dependent variable. This research employed a quantitative approach with an associative design. Data were collected through questionnaires distributed to 105 culinary MSME owners selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that tax knowledge, tax sanctions, and tax authority services have a positive and significant effect on MSME tax compliance, whereas taxpayer awareness does not have a significant effect. Simultaneously, all independent variables significantly influence tax compliance, with an Adjusted R Square value of 0.671, indicating that 67.1% of the variation in tax compliance can be explained by the proposed model. These findings imply that efforts to improve MSME tax compliance should prioritize enhancing tax education, strengthening the consistent enforcement of tax sanctions, and improving the quality of tax authority services.
Analisis Kesehatan Finansial dan Going concern PT X dan PT Y di KAP T Sitaresmi Amarita Nirina; Nurul Fitriani; Ferry Hendro Basuki
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9690

Abstract

This study aims to analyze the financial health and evaluate the going-concern status of PT X and PT Y using financial ratio analysis and the Modified Altman Z-Score model (1995). A descriptive quantitative approach was employed, utilizing secondary data specifically audited financial statements for the 2023–2025 period obtained during an internship at Public Accounting Firm (KAP) T. The analysis involved measuring liquidity, solvency, and profitability ratios, which were then integrated with Altman Z-Score calculations to identify potential financial distress. The results indicate that both companies maintained healthy financial conditions throughout the observation period. PT X demonstrated strengths in liquidity and capital structure, with a current ratio of 2,448% and a debt-to-equity ratio of 6%, whereas PT Y exhibited superior profitability performance, recording a return on assets of 9% and a net profit margin of 26%. Altman Z-Score calculations consistently placed both PT X and PT Y in the Safe Zone, with scores of 20.30 and 18.40, respectively, in 2025. These findings suggest that neither entity showed signs of financial distress or material uncertainty casting significant doubt on their ability to continue as a going concern, thereby supporting the issuance of an Unqualified Opinion. Practically, this study demonstrates that combining financial ratio analysis with the Altman Z-Score model serves as an effective analytical procedure to support going-concern evaluations in accordance with Auditing Standards.
Menyiasati Keterbatasan RKAP: Strategi Re-Alokasi Anggaran Program Baru Di PT. Y Wafa Aisya Yusria Farjana; Nurul Fitriani
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9687

Abstract

This study analyzes the budget re-allocation strategy used to fund new programs at PT. Y through re-prioritization and optimization of the current-year budget. PT. Y faces funding limitations for new programs because the Annual Work and Budget Plan (RKAP) value was fixed in the previous year, making internal re-allocation the only available solution. This research applies a descriptive qualitative case-study method, using in-depth interviews and internal documentation of PT. Y. Findings show that the main selection criteria are new-program items, large-value items, and low-realization items, identified through demand-driven and supply-driven approaches. The post-reallocation evaluation is effective because every shift is approved only after direct field inspection by leadership. The main challenge is the absence of available balances when urgent work arises. The study recommends formalizing re-allocation procedures and providing a contingency budget in future RKAP preparation.
Pengaruh Free Cash Flow, ESG Disclosure dan Tax Planning terhadap Nilai Perusahaan dengan Komite Audit sebagai Pemoderasi Riris Rotua Sitorus; Priska Yanti Lombu; Sihar Tambun
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9787

Abstract

This study aims to analyze the effect of Free Cash Flow, ESG Disclosure, and Tax Planning on company value, as well as the role of the audit committee as a moderator in this relationship. The type of research conducted is causal research. Causal research aims to test hypotheses about the influence of one or more independent variables on other dependent variables. Based on data obtained from the Indonesia Stock Exchange (IDX) through www.idx.co.id, it is known that the population in this study consists of companies in the energy sector. This study has a total of 102 data points, consisting of 34 company samples from 2022 to 2024. The hypothesis test results prove that Free Cash Flow has a significant impact on Company Value. ESG Disclosure does not have a significant impact on Company Value. Tax Planning does not have a significant impact on Company Value. The Audit Committee moderates the influence of Free Cash Flow on Company Value. The Audit Committee does not moderate the influence of ESG Disclosure on Company Value. The Audit Committee does not moderate the effect of Tax Planning on Firm Value. These findings imply that companies need to manage Free Cash Flow efficiently to enhance firm value, implement ESG Disclosure strategically to deliver tangible benefits, and conduct Tax Planning cautiously. Strengthening the role and independence of the Audit Committee is also crucial to ensuring good corporate governance and supporting the achievement of optimal firm value

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