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JAT (Journal of Accounting and Tax)
Published by Universitas Tulungagung
ISSN : -     EISSN : 29636132     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, Tulungagung University. It is published biannually in June and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2025)" : 6 Documents clear
THE EFFECT OF AUDIT TENURE, AUDIT FEES, AND FIRM SIZE ON AUDIT QUALITY Alyasheza Putri Alifa; Edelweis Shevyvanya Ramdhan; Ade Imam Muslim
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/0jmsba83

Abstract

This study aims to examine the influence of audit tenure, audit fees, and firm size on audit quality. This study utilises yearly reports from 2022 and 2023 obtained from food and beverage companies registered on the Indonesia Stock Exchange (IDX). This study advances the existing literature by focussing on the food and beverage sector, which has been insufficiently explored in prior research. This study investigates the influence of these parameters on the likelihood of a firm engaging a high-quality auditor. The sample consists of 51 firms selected by purposive sampling. The quality of an audit is indicated by the classification of the public accounting firm, particularly its association with the Big Four. This study employs a quantitative methodology and performs logistic regression analysis to investigate the relationship between independent variables and audit quality. The outcomes of this study reveal that audit tenure and company size do not significantly influence audit quality, however audit fees exert a considerable effect on audit quality.
TAXES TO REGIONAL FISCAL CAPACITY: THE CASE OF ENTERTAINMENT AND STREET LIGHTING TAXES Murnisari, Retno; Martina Sari
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/ca6r9509

Abstract

The purpose of this research is to determine the extent of the contribution of Pajak Hiburan and Pajak Penerangan Jalan  to the Pendapatan Asli Daerah (PAD) in the city of Blitar from 2019 to 2024. The method used in this study is quantitative. The data used is secondary data, which is the report of targets and realization of Pendapatan Asli Daerah for the years 2019-2024. Data analysis uses the contribution formula by comparing the realization of the Pajak Hiburan or Pajak Penerangan Jalan to the realization of PAD per year from 2019 to 2024, then multiplying by 100%. The results of the data management show that the contribution of the Pajak Hiburam to the Pendapatan Asli Daerah (PAD) in the city of Blitar from 2019 to 2024 is on average 0.68%, which falls into the very low category. This is due to the small number of taxpayers. Meanwhile, the contribution of the Pajak Penerangan Jalan  to the Pendapatan Asli Daerah  in Blitar city from 2019 to 2024 is an average of 6.43%, which falls into the very low category. This occurs because the potential of the PPJ is only sourced from PLN, and there are many other components that affect the PAD.
THE EFFECT OF TAX LITERACY AND CORETAX DIGITALIZATION PERCEPTION ON FINAL INCOME TAX COMPLIANCE INTENTIONS OF MSMEs Achmad Hilmy Syarifudin; Alvito Putra Aldinova; Lira Azh Zhahra Salim; Sabrina Natasha Rachmaputri; Sekar Andiningtyas Putri
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/rgsg7271

Abstract

This study examines the influence of tax literacy and perceptions of administrative digitalization through Coretax on the tax compliance intentions of Micro, Small, and Medium Enterprises (MSMEs) in the Jakarta and Depok regions, Indonesia. This study uses a quantitative approach with a survey method. The analysis technique used is multiple linear regression with the help of SPSS version 26 software. The results show that tax literacy and perceptions of administrative digitalization through Coretax have a positive and significant effect on tax compliance intentions. The digitalization perception variable has a coefficient of 0.514 (p < 0.01), while tax literacy has a coefficient of 0.308 (p < 0.05), so both are proven to increase the compliance intentions of informal sector MSMEs in the 0.5% Final Income Tax scheme. The final regression model has an Adjusted R² Square value of 0.450, which means that 45% of the variation in tax compliance intentions can be explained by tax literacy, perceptions of administrative digitalization through Coretax, and the control variables used. This research is expected to be a policy basis for the government and the Directorate General of Taxes in expanding the socialization of tax literacy and optimizing the use of Coretax, especially for MSMEs, to encourage sustainable tax compliance.
THE EFFECT OF RESTAURANT TAX RATES PERCEPTION AND FINANCIAL CONDITION OF FIA UI STUDENTS ON FOOD AND BEVERAGE CONSUMPTION BEHAVIOR IN RESTAURANTS IN JAKARTA Arumi Firja; chrisel valery; Deborah Feodora; Isabel Manuela; Vanesia Aurora
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/czcf5b33

Abstract

The growth of restaurants in Jakarta and the implementation of Restaurant Tax highlight the need to understand how students respond to tax-related price components in their consumption behavior. This study examines the influence of Restaurant Tax Rate Perception and Financial Condition on Food and Beverage Consumption Behavior among 96 FIA UI students using a quantitative approach and multiple linear regression. The results show that tax perception has a positive but insignificant effect, indicating that the tax is viewed as a normal component of final prices and does not meaningfully affect consumption decisions. Financial condition shows a positive and significant effect in the initial model, but becomes insignificant after control variables are added. Simultaneously, both variables significantly influence consumption behavior, with an Adjusted R-Square of 24%–29%, suggesting that students’ consumption patterns are also shaped by other factors such as preferences, habits, and social influences.
INTEGRATION OF FRED R. DAVID’S STRATEGIC FRAMEWORK AND THE BALANCED SCORECARD IN MANAGEMENT ACCOUNTING PRACTICES FOR COMPETITIVE ADVANTAGE: A MULTIPLE CASE STUDY OF MEDIUM SCALE MANUFACTURING FIRMS IN EAST JAVA Huda, Samsul; Ahmad Suminto; Achmad Luthfi Chamidi
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/g5qapc03

Abstract

This study aims to analyze strategic management in management accounting practices to achieve competitive advantage in Indonesian manufacturing companies. The object of study is medium-scale manufacturing firms focusing on Balance Scorecard (BSC) based strategic planning and SWOT analysis. The method employed is a qualitative descriptive approach through in-depth interviews with accounting and strategy managers (n=10), observation of financial reports, and content analysis of secondary data from annual reports. Findings reveal that BSC integration in financial and internal process perspectives enhances management accounting effectiveness by 25% in strategic decision making, while SWOT analysis identifies product portfolio strengths and market expansion opportunities as key drivers of competitive advantage. The conclusion states that aggressive strategies based on BSC and SWOT are effective for manufacturing firms facing intense competition, with recommendations for QSPM implementation in prioritizing functional strategies.
DIGITAL ETHICS AND MORAL CONSEQUENCES USE OF AI  IN FRAUD PREVENTION AND SOCIAL ACCOUNTABILITY IMPACT ON THE TRANSPARENCY FINANCIAL REPORTS sartono; Darmansyah; Syahril Djaddang; Suratno
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bcgdee36

Abstract

The aims research that digital ethics and the moral consequences of Artificial Intelligence (AI) prevent fraud prevention and social accountability, and their impact on the transparency and sustainability of financial reports in manufacturing companies listed on the Jakarta Stock Exchange. Digital transformation has reshaped accounting and reporting systems, with increasing reliance on AI for transaction processing, risk analysis, and internal monitoring, while raising ethical concerns such as algorithmic bias, data privacy, and moral responsibility. This guides responsible AI use, while moral consequences influence reporting integrity and stakeholder trust. This study employs a quantitative survey of 386 respondents, including financial managers and staff, analyzed using multiple regression and path analysis. The results show that This significantly affects fraud prevention, moral consequences influence social accountability, and both enhance reporting transparency and sustainability. The findings strengthen digital ethics, agency, and stakeholder theories, support ethical AI governance, and increase public trust in financial reporting

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