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INDONESIA
Jurnal Aplikasi Perpajakan
Published by Universitas Mataram
ISSN : 27213277     EISSN : 28278712     DOI : https://doi.org/10.29303/jap.v4i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aplikasi Perpajakan (JAP) merupakan jurnal blind-review yang diterbitkan secara berkala dua kali dalam satu tahun (Mei dan Nopember). Jurnal Aplikasi Perpajakan adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu perpajakan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 176 Documents
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ANALISIS RASIO ARUS KAS DALAM MENGUKUR TINGKAT LIKUIDITAS PT ACE HARDWARE INDONESIA TBK Lasminiasih Lasminiasih; Kayla Azizah
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.560

Abstract

This study aims to determine and analyze the liquidity level of PT Ace Hardware Indonesia Tbk based on its cash flow statements for the 2022–2024 period. A quantitative descriptive method was employed, utilizing documentation and literature review approaches. The study relies on secondary data specifically financial statements, cash flow statements, and income statements obtained from the company's official website for the 2022–2024 period. Data analysis was conducted using cash flow ratio analysis, comprising the Operating Cash Flow to Current Liabilities Ratio (AKO), Cash Flow to Interest Coverage Ratio (CKB), Cash Flow to Total Liabilities Ratio (TH), and Cash Flow to Net Income Ratio (AKB). The results indicate that PT Ace Hardware Indonesia Tbk's cash flow ratios fluctuated during the 2022–2024 period; however, on average, the company demonstrated a good level of liquidity. The AKO, CKB, and AKB ratios fell into the "good" category as they met the assessment criteria, whereas the TH ratio remained in the "poor" category, indicating a need to improve the company's ability to meet its total obligations using operating cash flow.
PENGARUH DIGITALISASI SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMUDAHAN PENGGUNAAN SISTEM SEBAGAI VARIABEL INTERVENING DI INDONESIA: Indonesia Ferdya Bayu Nugroho; Baldric Siregar; Miswanto; Frasto Biyanto
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.563

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi sistem perpajakan terhadap kepatuhan wajib pajak di Indonesia dengan menempatkan kemudahan penggunaan sistem sebagai variabel intervening. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada wajib pajak yang telah menggunakan layanan perpajakan digital. Jumlah responden dalam penelitian ini sebanyak 152 wajib pajak. Analisis data dilakukan untuk menguji pengaruh langsung digitalisasi sistem perpajakan terhadap kemudahan penggunaan sistem dan kepatuhan wajib pajak, serta menguji peran mediasi kemudahan penggunaan sistem dalam hubungan tersebut. Hasil penelitian menunjukkan bahwa digitalisasi sistem perpajakan berpengaruh positif dan signifikan terhadap kemudahan penggunaan sistem. Selain itu, digitalisasi sistem perpajakan juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kemudahan penggunaan sistem terbukti berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Lebih lanjut, kemudahan penggunaan sistem terbukti mampu memediasi secara parsial pengaruh digitalisasi sistem perpajakan terhadap kepatuhan wajib pajak. Temuan ini menunjukkan bahwa peningkatan kualitas digitalisasi perpajakan yang didukung oleh sistem yang mudah digunakan dapat mendorong kepatuhan wajib pajak secara lebih optimal. Penelitian ini memberikan implikasi bahwa pengembangan sistem perpajakan digital perlu diarahkan tidak hanya pada aspek modernisasi layanan, tetapi juga pada peningkatan kemudahan penggunaan sistem agar mampu meningkatkan kepatuhan wajib pajak.
DETERMINASI MINAT PENGGUNAAN M-BANKING: KEMUDAHAN, KEPERCAYAAN, MANFAAT DAN FITUR LAYANAN Silvia Avira Silvia Avira; Rofi’ah; Endang Setyaningsih; Suryandari Setyo Utami; Budiasih
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.566

Abstract

The rapid development of digital technology in the era of the Fourth Industrial Revolution has significantly transformed various sectors, including the banking industry. Today, Generation Z increasingly prioritizes convenience and speed in various aspects of life, particularly in conducting financial transactions. This study aims to analyze the influence of perceived ease of use, trust, perceived usefulness, and service features on Generation Z's intention to use the BCA mobile banking application, as well as to identify the most dominant factor influencing their intention to use the application. The analytical methods employed in this study include multiple linear regression analysis, the t-test (partial test), the F-test (simultaneous test), and the coefficient of determination (R²). The research data were collected through a questionnaire, with 100 valid responses obtained from the respondents. The sampling technique used was non-probability sampling with a purposive sampling approach. The collected data were analyzed using the Statistical Package for the Social Sciences (SPSS). The results indicate that perceived ease of use, trust, perceived usefulness, and service features have both simultaneous and partial significant effects on Generation Z's intention to use BCA mobile banking. Among these variables, service features were found to be the most dominant factor influencing the intention to use the BCA mobile banking application.
Pengaruh Kebijakan Pajak Dan Sosialisasi Perpajakan Terhadap Pemahaman Wajib Pajak UMKM Leilani Putri Maritza Purnama; Siti Mia Kusnaedi; Dhiya Fitri Salsabila; Riviansyah Arianto
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.494

Abstract

For UMKM, the tax rate is still rather low. Consequently, in order to promote and rate the elements that favor UMKM compliance with tax requirements, this research was carried out employing MSMEs in West Java. Taxpayer Understanding is the dependent variable in this research, whereas Tax Policy and Tax Socialization are the independent factors. Using a questionnaire instrument, this research collected data from 45 UMKM. Data analysis approaches included multiple linear regression, validity and reliability testing, and more. The items evaluated were determined to be valid based on the validity test findings. In addition, the reliability test that was conducted demonstrates a high degree of consistency, so it is deemed dependable. Furthermore, the multiple linear regression test shows that taxpayer understanding is positively and significantly impacted by tax policy, but taxpayer understanding is negatively and insignificantly impacted by tax socialization.
MEKANISME PEMBUATAN BUKTI POTONG DAN PELAPORAN SPT PAJAK PENGHASILAN UNIFIKASI PASAL 23 MELALUI CORETAX PADA PT. INFINITY GENERAL CONSULTING Era Fazira; Nurabiah
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.506

Abstract

This report discusses the mechanism for reporting and paying Income Tax Article 23 at PT Infinity General Consulting through the Coretax-based e-Bupot Unifikasi system. The four-month internship aims to provide hands-on experience in digital tax reporting. The mechanism for creating withholding slips consists of: logging into Coretax, entering the Taxpayer Identification Number (NPWP), accessing the dashboard menu, selecting the BPPU submenu, selecting the create e-bupot button, filling in the income tax and reference document fields, drafting the withholding slip, filling in the sign document field, and signing the withholding slip. Meanwhile, the creation of billing codes and reporting of unified Income Tax Return Article 23 consists of: accessing the SPT menu, selecting the SPT submenu, the create SPT concept button, the type of SPT reporting, the SPT reporting period, the type of SPT, information on the newly created SPT, filling in the SPT, the SPT concept signature column, the payment billing code, and the SPT status. The use of this system has proven to increase efficiency, accuracy, and transparency, as well as minimize data input errors. Overall, the implementation of Coretax and e-Bupot Unifikasi is an important step in the modernization of tax administration in the digital era. This report is expected to serve as a reference for other agencies and companies in optimizing the use of information technology to support effectiveness, efficiency, and tax compliance in the era of digitalization.
Pengaruh Leverage Terhadap Profitabilitas Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Nurhikmah Ramadhani; Sitti Hajerah Hasyim; Mukhammad Idrus
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.515

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh solvabilitas terhadap profitabilitas pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen dalam penelitian ini adalah leverage yang diukur menggunakan Debt to Equity Ratio (DER), sedangkan variabel dependen adalah profitabilitas yang diukur menggunakan Return on Equity (ROE). Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Sampel yang digunakan sebanyak 21 perusahaan yang dipilih dengan menggunakan teknik purposive sampling berdasarkan kriteria tertentu. Teknik pengumpulan data menggunakan metode dokumentasi dan studi pustaka. Teknik analisis data yang digunakan meliputi uji asumsi klasik, analisis regresi linear sederhana, uji hipotesis dan uji determinasi. Hasil penelitian menunjukkan bahwa persamaan regresi linear sederhana yang diperoleh adalah Y = 0,165 – 0,026X. Berdasarkan uji t, thitung>ttabel (-2,043>1,664) dan nilai signifikansi antara Leverage terhadap Profitabilitas sebesar 0,044<0,05, serta koefisien determinasi diangka 5.1%. Hal ini menunjukkan bahwa Leverage berpengaruh signifikan terhadap Profitabilitas, sehingga hipotesis dalam penelitian ini diterima.
Pengaruh Leverage dan Kualitas Laba Terhadap Nilai Perusahaan Pada Perusahaan Teknologi Yang Terdaftar di Bursa Efek Indonesia Alhady Kinan Rahmanu; M. Ridwan Tikollah; Azwar Anwar
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.519

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan kualitas laba terhadap nilai perusahaan pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Variabel independen yang digunakan adalah Debt to Equity Ratio (DER) sebagai indikator leverage, dan Earnings Quality (EQR) sebagai intikator kualitas laba. Nilai Perusahaan digunakan sebagai variabel dependen. Populasi dalam penelitian ini adalah 47 perusahaan sub sektor teknologi yang terdaftar di BEI. Sampel penelitian dipilih menggunakan teknik purposive sampling, menghasilkan 13 perusahaan dengan total 42 laporan keuangan yang dianalisis. Data dianalisis menggunakan metode analisis regresi berganda, uji asumsi klasik, serta uji hipotesis (uji t dan uji F). Hasil penelitian yang telah dilakukan, diperoleh kesimpulan bahwa variabel Leverage memiliki nilai signifikansi positif, sehingga dapat disimpulkan bahwa leverage berpengaruh signifikan positif terhadap nilai perusahaan. Hal ini berarti semakin tinggi leverage yang dimiliki perusahaan, maka nilai perusahaan cenderung meningkat, selama penggunaan utang tersebut diarahkan untuk kegiatan yang produktif. Variabel Kualitas Laba memiliki nilai signifikansi, sehingga dapat disimpulkan bahwa kualitas laba berpengaruh signifikan negatif terhadap nilai perusahaan. Artinya, semakin tinggi kualitas laba, maka nilai perusahaan justru cenderung menurun, dengan asumsi variabel lain tetap (ceteris paribus). Hasil uji F menunjukkan nilai signifikan.
Peran Teknologi Digital Dalam Ketepatan Penyampaian Laporan Keuangan Melsi Anggraini; Rini Adriani Auliana
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.522

Abstract

Penelitian ini mengkaji bagaimana teknologi digital dapat membantu meningkatkan akurasi pelaporan keuangan di era modern. Penelitian ini membahas penggunaan teknologi digital, faktor-faktor yang mempengaruhi, dan strategi yang dapat dilakukan. Penelitian ini dilakukan melalui pendekatan kualitatif dengan tinjauan literaratur. Selain itu, analisis dilakukan berdasarkan pada teory (Agency Theory) dan teori Penerimaan Teknlogi ((Technology Acceptance Model). Penelitian ini menunjukkan bahwa digitalisasi akuntansi dapat meningkatkan akurasi, efisiensi, dan transparansi proses pelaporan keuangan. Masalah infrastruktur teknologi, sumber daya manusia, dan keamanan data menjadi hambatan utama dalam penerapan teknologi digital akuntansi. Penelitian ini menunjukkan bahwa strategi dan inovasi baru diperlukan agar penerapan digitalisasi dapat terlaksana dengan baik. Di tengah perkembangan teknologi yang pesat di Indonesia, penelitian ini berkontribusi pada perkembangan praktik akuntansi.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN BIAYA CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN Arista Pradnyani I Gusti Agung; Nila Rahayu; Adrianda Anwar; Yeldy Dwi Genadi
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.526

Abstract

This study aims to analyze the effect of Capital Structure (DER), Profitability (ROA), and Corporate Social Responsibility (CSR) Costs on Firm Value using multiple linear regression analysis techniques. Before testing the hypothesis, a classical assumption test was conducted which included normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the model met the criteria. Testing was carried out through the F test, t test, and the coefficient of determination (R²). The results showed that the F test with a significance value of 0.032 meant that this research model was worthy of being tested and the Adjusted R² value of 0.541, meaning that 54.1% of the variation in Firm Value could be explained by the model. Partially, DER had no significant effect, ROA had a positive and significant effect, while CSR Costs had no significant effect on Firm Value. Thus, Profitability (ROA) was the most dominant variable in influencing Firm Value.
IMPLEMENTASI DAN TANTANGAN PENGELOLAAN BARANG MILIK NEGARA DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C SUMBAWA Reny Wardiningsih; Dwiyana Ramadhani; Rini Adriani Auliana
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.528

Abstract

State-Owned Asset (Barang Milik Negara/BMN) management is a crucial component of public financial governance, as it supports the implementation of institutional duties and functions while optimizing the utilization of state assets. This study aims to analyze the implementation of BMN management and identify the challenges faced at the Customs and Excise Supervision and Service Office (KPPBC) Type Madya Pabean C Sumbawa. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that BMN management has been implemented in accordance with the established management cycle, including planning, procurement, utilization, maintenance, administration, as well as supervision and control. The use of information systems such as SIMAN and SAKTI has contributed to improving data accuracy, transparency, and accountability in asset management. However, several challenges remain, including the existence of idle assets, unauthorized use of assets by external parties, and discrepancies between physical assets and recorded data. These findings suggest that although BMN management has been properly implemented, it has not yet been fully optimized, particularly in terms of asset utilization and supervision. Therefore, improvement efforts are required through strengthening internal controls, optimizing asset utilization, and enhancing data management systems to improve the overall effectiveness and accountability of BMN management.

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