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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 56 Documents
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INVESTMENT AND GEN Z: A PHENOMENOLOGICAL APPROACH Eliza Noviriani; Lailatul Mukaromah; Ee Zurmansyah
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/ghkncc10

Abstract

Investment trends among Generation Z are often studied solely through a quantitative economic lens, often neglecting the psychological aspects and subjective meanings of their lives as students. This study aims to explore and analyze the lived experiences of Generation Z students in investing. This study uses a qualitative approach with a phenomenological approach. Data were collected through in-depth interviews with five Generation Z students who are planning and actively investing. The phenomenological analysis reveals that investment is rooted in formal and informal knowledge. Gen Z investment behavior is perceived as providing peace of mind, despite their conscious involvement in high-risk speculative instruments such as bitcoin, cryptocurrency, gold, and mutual funds. Subjective norms are reinforced by the social environment. Meanwhile, perceptions of behavioral control are skewed between the convenience of digital technology and constraints such as limited capital, lack of knowledge, and anxiety about financial loss. However, although Generation Z has shown great interest in social and environmental issues, the study results show that their understanding of Environmental, Social, and Governance (ESG) is still relatively minimal and limited.
THE EFFECT OF FINANCIAL DISTRESS AND TRANSFER PRICING ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE Yuni Isnaini; Ikhsan Budi Riharjo
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/xag1kt56

Abstract

This study investigates the effect of financial distress and transfer pricing on tax avoidance, with firm size as a moderating variable. Furthermore, the population consists of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024. The study applies quantitatively. The data were collected using purposive sampling with 140 data observations. Moreover, the data were taken from financial statements that were published into the official website (www.idx.co.id). The independent variables were financial distress as well as transfer pricing. Meanwhile, the dependent variable was tax avoidance, with firm size as a moderating variable. Additionally, the data were analyzed using multiple linear regression analysis with Moderated Regression Analysis (MRA). As a result, it shows that financial distress has a positive and effect on tax avoidance. However, transfer pricing has a negative  effect on tax avoidance. In addition, firm size is not proven to moderate the effect of financial distress and transfer pricing, on tax avoidance.
THE INFLUENCE OF TAX KNOWLEDGE, TAXPAYER AWARENESS, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF SERVICE QUALITY AT KPP PRATAMA NGAWI Erwin Nur Kurotin; Ikhsan Budi Riharjo
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/ccsm9110

Abstract

Tax is a main source of state revenue that is used to finance national development. This study investigates and analyses the effect of tax knowledge, taxpayers’ awareness, and tax sanction on personal taxpayers’ compliance, with service quality as a moderating variable in Ngawi Pratama Tax Service Office (KPP). Furthermore, the study applies quantitatively with a causal- associative method. The population consists of active personal taxpayers listed on Ngawi Pratama KPP. Moreover, the data were collected using simple random sampling. In line with that, 92 respondents as the samples with Slovin formula. The data were primary and in the form of a questionnaire. The questionnaires were distributed online. Additionally, moderation regression was applied as the data analysis technique. As a result, it shows that both tax knowledge and taxpayers’ awareness have a positive effect on taxpayers’ compliance. In contrast, tax sanction does not affect taxpayers’ compliance. In addition, service quality is proven to be able to moderate the effect of taxpayers’ awareness and tax sanction on taxpayers’ compliance. However, it cannot moderate the effect of tax knowledge on taxpayers’ compliance. These findings indicate that the incline of tax service quality can strengthen the effectiveness of some factors which support taxpayers’ compliance. In addition, this research is expected to contribute to the development of tax policy and become an evaluation for tax authorities in increasing taxpayers’ compliance continually.
IMPLEMENTATION OF SAK EMKM IN FINANCIAL TRANSACTION RECORDING AND COST MANAGEMENT PRACTICES OF AUTOMOTITVE SERVICE MSMEs: A CASE STUDY OF IJUN JOK MOBIL Alya Sahbrina; Hendra Harmain; Yenni Samri Juliati Nasution
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/yktcd282

Abstract

This study aims to analyze the implementation of financial transaction recording and business cost management based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in supporting financial management at the Ijun Jok Mobil automotive service MSME. This study employed a descriptive qualitative method with a case study approach. Data were collected through observation, interviews, and documentation, and analyzed descriptively by comparing existing financial recording practices with the provisions of SAK EMKM. The results showed that prior to the implementation of SAK EMKM, financial recording was still limited to recording cash inflows and outflows without preparing systematic financial statements. After the preparation of financial statements based on SAK EMKM, including an income statement, statement of financial position, and notes to the financial statements, the business obtained more accurate and transparent financial information, with a net profit of Rp15,358,333 for the October 2025 period. The study also found that low accounting literacy and limited human resources were the main obstacles to implementing SAK EMKM. Therefore, improving accounting understanding and providing continuous assistance are necessary to support the sustainable implementation of accounting standards in MSME financial management. This study contributes to the literature by providing empirical evidence regarding the implementation of SAK EMKM in automotive service MSMEs, which have more complex cost structures than trading businesses. The findings imply that the implementation of SAK EMKM can improve financial transparency, support managerial decision making, and enhance business sustainability among MSMEs.
DOES ESG PERFORMANCE REDUCE FINANCIAL DISTRESS? THE MEDIATING ROLE OF FIRM VALUE Muhammad Pondrinal; Rahmat Wahyudi; Dodi Suryadi; Yosi Puspita Sari
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jxnr4038

Abstract

This study examines the effect of ESG performance on financial distress with firm value as a mediating variable among non-financial companies included in the LQ45 Index during the 2021–2025 period. The study employs a quantitative research approach using panel data regression analysis. The sample consists of 16 non-financial companies selected through purposive sampling, resulting in 80 balanced panel observations. ESG performance is measured using ESG scores obtained from Refinitiv Eikon, financial distress is measured using the Ohlson O-Score model, and firm value is proxied by Tobin’s Q. The analysis includes the Common Effect Model (CEM) and mediation analysis using the Sobel test. The findings indicate that ESG performance does not significantly affect financial distress or firm value. In addition, firm value is unable to significantly influence financial distress and does not mediate the relationship between ESG performance and financial distress. Meanwhile, firm size negatively affects financial distress, whereas leverage positively affects financial distress. These findings suggest that ESG implementation among LQ45 companies has not yet been fully translated into stronger market valuation and improved financial resilience. This study contributes to the sustainable finance literature by providing empirical evidence regarding the limited role of ESG performance in reducing financial distress in emerging market contexts. The findings also provide practical implications for managers, investors, and policymakers in strengthening the effectiveness of sustainability practices and long-term corporate financial stability.
ANALYSIS OF THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING FROM A SHARIA PERSPECTIVE TO SUPPORT THE SUSTAINABLE DEVELOPMENT GOALS IN ECOTOURISM SUSTAINABILITY Nessa Anggi Sahputri; Annio Indah Lestari Nasution; Yenni Samri Juliati
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/16x61d67

Abstract

This study aims to analyze the implementation of environmental accounting from a Sharia perspective in ecotourism management and its relation to supporting the achievement of the Sustainable Development Goals (SDGs) at Bukit Lawang Nature Tourism, Langkat Regency, North Sumatra. This research employs a qualitative approach with data collection techniques conducted through interviews, observations, and documentation involving managers, local communities, and visitors. The results of the study indicate that environmental management has been carried out through various activities such as waste management, maintaining river cleanliness, and environmental maintenance. However, the implementation of environmental accounting is still at an early stage because environmental costs have not been recorded separately and systematically, and there is no formal environmental budgeting system in place. From a Sharia perspective, environmental management practices have reflected the values of trustworthiness (amanah) and responsibility as khalifah in preserving nature, although the implementation of environmental accounting has not yet been fully integrated as a decision-making tool. Therefore, the development of a more structured environmental accounting system is needed to enhance transparency, accountability, and support the sustainability of ecotourism as well as the achievement of the SDGs.

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