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INDONESIA
Journal of Accounting and Taxation
Published by Training & Research Institute Jeramba Ilmu Sukses
ISSN : -     EISSN : 28087127     DOI : https://doi.org/10.47747/jat.vxix.xxxx
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting and Taxation (JAT) is a peer-reviewed journal which publishes original research papers. JAT has been published since 2021. It is currently published in March, July and Nopember The journal publishes original full-length research papers in all areas related to hypothetical and theoretical in its nature and that provides exploratory insights in the fields of accounting, taxation and relevant subjects. It is devoted to enhancing research outlets for the finance and accounting disciplines in the world. The topics related to this journal include but are not limited to Audit expectation gap, Auditing standards, Financial Accounting, Taxation, Social and Environmental Accounting, Management Accounting, Corporate Governance, Financial Reporting, Market for audit services, Public sector accounting and auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 43 Documents
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Analisis Perlakuan Akuntansi Atas Aset Tetap Pada Cv. Anggie Jaya Bersama Putri Dwi Nida; Maulan Irwandi; Andini Utari Putri
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1716

Abstract

This study aims to examine the accounting treatment of fixed assets at CV. Anggie Jaya Together. Types of data used are primary and secondary data obtained from interviews with directors, treasurers, and company historical reports. The method used is descriptive qualitative. The results showed that the distribution of assets carried out by CV. Anggie Jaya Bersama regarding its fixed assets is not in line with PSAK no. 16. Furthermore, in recording fixed assets CV. Anggie Jaya Bersama does not yet know its economic age so it can be concluded that there is no problem with this classification because it is following the accounting standards based on PSAK 16. However, it was found that in the process of recording and presenting fixed assets the company had not adjusted to the PSAK No. 16.
Analisa Perencanaan Dan Pengendalian Persediaan Bahan Baku Kasur Busa Dengan Metode Eoq (Economic Order Quantity) Pada Pt. Kurnia Persada Mitra Mandiri Sinta Sinta; Maulan Irwandi; Muhammad Hamdan Sayadi
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1717

Abstract

This study aims to analyze the planning and control of raw material inventory at PT. Kurnia Persada Mitra Mandiri. The analysis was performed using the EOQ (Economic Order Quantity) method. This analysis technique consists of reviewing the reorder point, safety stock, and total annual inventory cost. The results show that by using the EOQ method, the company can find out how many times raw materials are purchased and in the quantity how many times raw material purchases are made, know how much minimum stock is needed to be on guard, determine the time to reorder raw materials, and know the cost. The results showed that by using the EOQ method the company could generate more optimal profits compared to conventional methods. Furthermore, the research results also show that with the application of EOQ, companies can make savings on raw material inventory costs, namely in 2018 amounting to IDR 19.092.034 and in 2019 of IDR 21.053.480. In the end, this research is expected to provide insights for companies to use the EOQ method sustainably so that the process of planning and controlling raw materials is better.
Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019: Studi Kasus Universitas Indo Global Mandiri Nabila Rizki Egitasari; Emilia Gustini; R.M. Rum Hendarmin
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1718

Abstract

The objectives of this study are to analyze the effect of capital structure, company size, profitability on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2015-2019. Data obtained from the company's annual financial statements. The sample in this study amounted to 13 companies. Furthermore, the data were tested using multiple linear regression. The evidence from this study suggests that the capital structure, company size, profitability have a positive effect on the company's stock price. This study is useful for food and beverage companies listed on the Indonesia Stock Exchange to increase their share price. Companies can consider their capital structure, company size, and profitability. Keywords: capital structure, company size, profitability, stock prices, food and beverage companies.
Pengaruh Ukuran Perusahaan, Kualitas Audit, Dan Kepemilikan Asing Terhadap Keterjadian Restatement Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2015-2019 Rizki Dwi Anggara; Emilia Gustini; R.M. Rum Hendarmin
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1719

Abstract

This study aims to determine the effect of company size, audit quality, and foreign ownership on the occurrence of restatements in food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. The data used in this study were obtained from the results of literature studies and documentation studies. The sample was selected using a purposive sampling technique. The data for 65 samples were analyzed using multiple linear regression. The results of this research support the idea that company size, audit quality, and foreign ownership had a significant effect on the restatement. Simultaneously the variables of company size, audit quality, and foreign ownership have a significant effect on restatement in food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2015-2019.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Kinerja Keuangan Pemerintah Daerah Terhadap Belanja Modal: Studi Kasus Pada Kabupaten Dan Kota Di Wilayah Sumatera Selatan Ika Setia Ningsih; Maulan Irwandi; Lukita Tripermata
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1720

Abstract

This study aims to determine the effect of Local Own Revenue, General Allocation Funds and Regional Government Financial Performance on Capital Expenditures in districts and cities in the South Sumatra region. The object of this research is the district and city governments in the South Sumatra region, totaling 17 local governments and the research years from 2015 to 2019. The data used are secondary data and the research sample is a saturated sample because all research objects are sampled. The analysis technique uses multiple regression and the data is processed using SPSS software. The results showed that based on the simultaneous test, the variables of Regional Original Income, General Allocation Funds and Regional Government Financial Performance had a significant effect on capital expenditure. Based on the partial test, the variables of Regional Own-Owned Income and Regional Government Financial Performance as measured by the Level of Regional Wealth have a significant effect on Capital Expenditures while the General Allocation Fund variable has no significant effect on Capital Expenditures.
An Evaluation of the Contributions and Prospects of Road Taxes to Total Tax Collections by States in Nigeria 2010-2022 Sani Mohammed; Sunusi Garba; Sunusi Sa’ad Ahmad; Muhammad Muhammad Sallau; Babangida Mohammed Auwal; Yusuf Abdu Gimba
Journal of Accounting and Taxation Vol. 4 No. 2 (2024): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v4i2.1797

Abstract

The 36 federating states of Nigeria have a persistent paucity of funds for the provision of public goods and services for the citizens. However, this came when the Taxes and Levies Approved List for Collection Act 1998 availed the states of eleven different taxes, which, if properly harnessed, could alleviate the financial difficulties. Therefore, this study aims to longitudinally evaluate the contributions of road taxes, which are one of the taxes collected by states in Nigeria. To achieve this aim, data on collection from state road taxes was collected from the National Bureau of Statistics 2010-2022 annual reports. Descriptive statistical tools of tables, charts, and percentages are utilized in analyzing collected data, while a public policy analytical framework underpinned the study. Results from the study revealed that road taxes are making moderate contributions to total taxes collected by states. Therefore, if the states could strengthen policies, laws and regulations on road taxes, it could greatly enhance their total collections from taxes. The policy implication of this finding is that road taxes as a public policy impact taxes collected by states even though insignificant; therefore, policymakers should strengthen this policy for national development
Pay As You Earn (PAYE) Tax as Panacea to Backlog of Gratuities and Pensions of Civil Servants in Nigeria Sani Mohammed; Sunusi Garba; Armaya’u Alhaji Sani; Rukayya Tijjani Ibrahim; Yusra Musa Muhammad; Ibrahim Ahmad Kassim
Journal of Accounting and Taxation Vol. 4 No. 2 (2024): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v4i2.1798

Abstract

Gratuities and pensions are payments due to retired civil servants; however, payments of these have not been timely and consistent to the extent that 23 state governments are owing N836.40 billion as gratuities and pension liabilities as of the end of 2022. Non-payment of these retirement benefits is often accompanied by social and health problems, leading to the premature death of retirees. Consequently, this study aims to examine the potential of monthly Pay As You Earn (PAYE) tax to eliminate the backlog of retirement benefits owed to retired civil servants. To achieve this aim, quantitative secondary data of PAYE tax collections by state governments is collected from the annual Internally Generated Revenue reports of states published by the National Bureau of Statistics (NBS) 2010-2022. Descriptive statistical analysis tools are employed to analyze collected data while Burgess’s activity theory and public policy analytical framework guided the conduct of the study. On the overall, results from the study revealed that while the 23 state governments owe N836.40billion as liabilities of retirement as at 2022, the same states have collected the sum of N5,672billion as PAYE tax 2010-2022. On individual states, 20 states have collected PAYE tax 2010-2022 more than their liabilities of retirement benefits, while only three states collected PAYE tax less than their accumulated liabilities of retirement benefits. The short-run policy implication is for states to set aside collected PAYE tax to settle the backlog of benefits and adopt the Contributory Pension Scheme (CPS) to avoid future recurrence of the backlog
Determination of Financial Performance in Predicting Profit Growth of Consumer Goods Industry Companies Rolia Wahasusmiah
Journal of Accounting and Taxation Vol. 4 No. 2 (2024): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v4i2.1906

Abstract

The phenomenon of profit growth is not just a number, but a critical indicator in measuring the success of a company's performance. It is a tangible reflection of how effectively and efficiently the management parties have managed the resources owned by the company. Therefore, financial analysis is not just a tool, but a necessity to analyze and estimate profits and make decisions on the growth of profits to be achieved in the future. Factors that can influence earnings growth are Total Asset Turnover (TAT), Net Profit Margin (NPM), Return on Assets (ROA), Debt to Equity Ratio (DER), and Working Capital to Asset (WCTA). The problem in this study is how the influence of TAT, NPM, ROA, DER, and WCTA on profit growth. Based on the results of the study, it can be seen that Total Asset Turnover (TAT), Net Profit Margin (NPM), Return on Assets (ROA), Debt to Equity Ratio (DER), and Working Capital to Asset (WCTA) do not affect profit growth.
A Review of the Effects of Social Loafing on Firm’s Performance: Organizational behavior Yusuf, Yahaya; Sanusi, Fauziyya
Journal of Accounting and Taxation Vol. 4 No. 3 (2024): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v4i3.2242

Abstract

This paper examines the effect of social loafing on overall firm performance. It reviewed numerous research articles on social loafing and a conceptual model was developed to assess the relationship between the independent and the dependent variables. The review discovered that negative effects of social loafing on work group performance have an adverse effect on the productivity and goal accomplishment of the firm. Therefore, the study recommends that in order to improve employee performance and achieve organizational goals and objectives, social loafing can be reduced by minimizing free riding, encouraging team loyalty and assigning of distinct responsibilities for each team member. This will in turn encourage originality and creativity, which will motivate the employees to put in more effort to work, thereby enhancing the achievement of organizational aims and objectives
The Effect of Understanding Tax Regulations on Taxpayer Compliance with the Business Development Service Program as a Moderation Variable Anisa, Nur; Fakhroni, Zaki
Journal of Accounting and Taxation Vol. 5 No. 1 (2025): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v5i1.2514

Abstract

This study aims to determine the relationship between understanding tax regulations and taxpayer compliance moderated by the business development service program at KPP Pratama Samarinda Ilir. The population in this study were Individual Taxpayers of Micro, Small and Medium Enterprises (MSMEs) registered at KPP Pratama Samarinda Ilir, using the purposive sampling method, there were 78 respondents. The data collection method used a questionnaire. Data analysis used SmartPLS Version 4.1.0.6. Based on the results of the study, empirical evidence was obtained that (1) understanding tax regulations has a positive and significant effect on taxpayer compliance. (2) The business development service program has a positive but insignificant effect in moderating the relationship between understanding tax regulations and taxpayer compliance

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