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Diploma III Perpajakan, Fakultas Ekonomi dan Bisnis Universitas Mataram Jl. Pendidikan No. 37 Mataram 83125 Telp. 0370-626603, Fax. 0370-626603 website : https://jap.unram.ac.id/index.php/jap Email : jap@unram.ac.id
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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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Potensi Penerimaan Fiskal di Daerah: Tinjauan dari Dinamika Konsumsi, Tren Investasi, dan Produk Domestik Regional Bruto di Indonesia Ni Ketut Nanda Lestari Apriliani; Aulia Nurfadillah; Angie Patricia
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.v7i1.529

Abstract

Penelitian ini menguji potensi penerimaan fiskal di seluruh provinsi di Indonesia ditinjau dari realisasi konsumsi masyarakat, tingkat investasi dan penanaman modal masyarakat, dan produk domestik regional bruto dengan menggunakan 38 sampel data yang merepresentasikan seluruh provinsi di Indonesia pada tahun 2025. Model penelitian yang digunakan meliputi model regresi linear berganda untuk menguji kelayakan dan validitas data serta metode klasterisasi untuk membagi sampel data berupa provinsi ke dalam kelompok yang memiliki pola sejenis dan karakteristik yang relevan. Hasil penelitian menunjukkan bahwa produk domestik regional bruto berpengaruh signifikan terhadap total penerimaan daerah, sedangkan konsumsi dan investasi tidak memiliki kontribusi yang cukup untuk mempengaruhi total penerimaan daerah. Sementara itu, hasil klasterisasi menunjukkan bahwa potensi penerimaan fiskal di Indonesia dibagi menjadi 3 klaster yakni kelompok dengan potensi fiskal tinggi, sedang, dan rendah. Adanya kajian terkait penelitian ini mendorong munculnya beberapa rekomendasi yang dapat dijadikan sebagai pertimbangan guna mendukung dan berkontribusi dalam upaya pemerintah untuk mencapai potensi fiskal yang optimal.
Reaksi Pasar terhadap Pengumuman MSCI Freeze Indonesia: Studi Peristiwa pada Pasar Modal Indonesia ADRIANDA ANWAR; Nila Rahayu; I Gusti Agung Arista Pradnyani; Yeldi Dwi Genadi
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.v7i1.553

Abstract

This study aims to analyze market reactions to the announcement of MSCI Freeze Indonesia on stocks included in the MSCI Indonesia Index. Market reactions are measured using abnormal return (AR), trading volume activity (TVA), stock volatility, average abnormal return (AAR), and cumulative abnormal return (CAR). This study employs a quantitative approach using the event study method. The sample consists of 17 constituent stocks of the MSCI Indonesia Index selected through purposive sampling. The observation period uses an eleven-day event window, consisting of five trading days before the announcement (t-5), the announcement day (t0), and five trading days after the announcement (t+5). Data were analyzed using Paired Sample t-Test, Wilcoxon Signed Rank Test, and One Sample Test. The results indicate that there is no significant difference in abnormal return before and after the MSCI Freeze Indonesia announcement. In addition, Average Abnormal Return (AAR) and Cumulative Abnormal Return (CAR) during the observation period are also not statistically significant. In contrast, trading volume activity and stock volatility show significant differences following the announcement. These findings suggest that the MSCI Freeze Indonesia announcement does not significantly affect stock returns but influences trading activity and investors’ risk perception. Therefore, market reactions to the MSCI Freeze Indonesia announcement are more strongly reflected in changes in trading behavior and stock volatility than in direct stock price movements.
PENGARUH INFLUENCER MARKETING DAN GAYA HIDUP TERHADAP PERILAKU KONSUMTIF PRODUK KECANTIKAN PADA GEN Z DI KOTA BUKITTINGGI: Indonesia Salsabila Febriani; M. Imamuddin
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.v7i1.556

Abstract

Penelitian ini didorong oleh tingginya penggunaan internet dan media sosial di Kota Bukittinggi yang telah mengubah peran media digital dari media komunikasi menjadi media pemasaran yang masif. Karena fenomena ini, perempuan Gen Z tumbuh dengan lebih banyak paparan terhadap konten promosi produk kecantikan, yang mendorong pergeseran motivasi belanja dari memenuhi kebutuhan menjadi pemenuhan tren dan aktualisasi diri, sehingga memunculkan perilaku konsumtif. Penelitian ini bertujuan untuk menganalisis pengaruh influencer marketing dan gaya hidup pada perempuan Gen Z (18-28 tahun) di kota Bukittinggi. Metode penelitian yang digunakan adalah kuantitatif dengan analisis statistik inferensial parametrik. Populasi penelitian adalah seluruh perempuan Gen Z di Kota Bukittinggi, dengan sampel penelitian sebanyak 100 responden yang diambil menggunakan teknik non-probability sampling melalui pendekatan purposive sampling. Data dikumpulkan melalui penyebaran kuesioner skala Likert yang disebarkan secara online maupun offline. Analisis data dilakukan menggunakan regresi linier berganda dengan pengujian hipotesis yang dilakukan dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa influencer marketing dan gaya hidup secara parsial memiliki pengaruh positif dan signifikan terhadap perilaku konsumtif produk kecantikan. Pengaruh ini juga terbukti signifikan secara simultan, dengan nilai koefisien determinasi sebesar 76,8% yang menunjukkan kemampuan kedua variabel tersebut untuk menjelaskan variasi perilaku konsumtif, sementara 23,2% sisanya dipengaruhi oleh variabel lain di luar model penelitian. Berdasarkan temuan ini, penting bagi perempuan Gen Z di Kota Bukittinggi untuk meningkatkan kontrol diri dan lebih selektif dalam menanggapi konten promosi di media sosial agar tidak mudah terjebak pada perilaku konsumtif.
PENGARUH MAQASHID SYARIAH, NON PERFORMING FINANCING (NPF) DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS BANK UMUM SYARIAH Kintan Andini
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.v7i1.573

Abstract

This study aims to determine the influence of Maqashid Sharia, Non Performing Financing (NPF), and the Financing to Deposit Ratio (FDR) on the profitability of Sharia commercial banks. The study employs quantitative data, focusing on testing theories via research variables expressed numerically and conducting analysis through statistical procedures and other measurement methods. Secondary data—specifically annual financial reports published on the official websites of the respective Sharia commercial banks—were used and processed using SPSS 26 software. The results indicate that the Sharia principle objective of upholding justice (Iqamah al-‘Adl) and the Non Performing Financing (NPF) ratio influence profitability; conversely, Individual Education (Tahzib al-Fard), Promoting Welfare (Jalb al-Maslahah), and the Financing to Deposit Ratio (FDR) do not have a significant impact on profitability. These findings offer a solution for establishing Sharia banking performance measurement methods that go beyond mere financial ratios by incorporating measurements of social functions, while also demonstrating the adaptability of Islamic law to societal changes.
ANALISIS KESESUAIAN PENERAPAN PSAK NO. 46 TENTANG PAJAK PENGHASILAN TERHADAP PAJAK TANGGUHAN: 1-15 Wigiyanti Wigiyanti; Ashar Basyir; Erny Pratiwi; Windi Astuti; Yunni Yuniawaty
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.v7i1.574

Abstract

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) No. 46 concerning Income Taxes at PT Jasa Marga (Persero) Tbk during the 2021–2023 period. The study employed a qualitative descriptive approach using secondary data obtained from the company's consolidated financial statements, Notes to the Financial Statements, PSAK No. 46, and applicable tax regulations. Data were collected through documentation, while data analysis was conducted using a descriptive analysis method by comparing the company's accounting practices with the provisions of PSAK No. 46, particularly regarding the recognition, measurement, presentation, and disclosure of deferred taxes. The findings indicate that PT Jasa Marga (Persero) Tbk has adequately implemented PSAK No. 46 in the preparation of its financial statements. The company has consistently presented and disclosed deferred tax assets and deferred tax liabilities in accordance with the applicable accounting standards. Deferred taxes arose from temporary differences related to long-term employee benefit expenses, allowance for impairment losses on receivables, lease liabilities, as well as differences between accounting and tax treatments of certain transactions. Deferred tax liabilities increased throughout the study period; however, this increase did not adversely affect the company's financial performance, as reflected in the growth of profit before tax, total assets, and total equity.
DETERMINASI KEPUASAN NASABAH PRIORITAS: KUALITAS LAYANAN, LOKASI DAN FASILITAS Sutrisno Sutrisno; Windi Astuti
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.v7i1.575

Abstract

The banking industry in Indonesia is becoming increasingly competitive due to the growing digitization of financial services, changes in consumer behavior, and demands for high-quality service. As a result, banks are competing not only through the financial products and services they offer but also through their ability to create service experiences that meet customers’ needs and expectations. This study aims to analyze and determine the influence of service quality, location, and facilities on the satisfaction of priority customers at BCA Indramayu. The statistical tests used include Multiple Linear Regression, the T-test (partial), the F-test (simultaneous), and the coefficient of determination (R^2). The data used in this study were collected via a questionnaire from 100 valid respondents. The sampling method employed was non-probability sampling using a purposive sampling technique. The results of this study indicate that service quality does not have a significant effect on priority customers of Bank BCA, whereas location and facilities have a significant partial effect on the satisfaction of priority customers of Bank BCA Indramayu. Furthermore, the variables of service quality, location, and facilities have a significant simultaneous effect on the satisfaction of priority customers of Bank BCA Indramayu.

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