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Accounting Studies and Tax Journal
Published by PT Penelitian dan Pengembangan Ilmu
ISSN : 30321263     EISSN : 30321263     DOI : 10.62207
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Studies and Tax Journal (COUNT) is reviewed covers theoretical and applied research in the field of Accounting and Tax. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and Tax) . COUNT Journal always publish 12 times in a year, every Month. Research Scopes: Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 77 Documents
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BEHAVIORAL PUBLIC ADMINISTRATION: NUDGING FOR BETTER COMPLIANCE IN TAX AND REGULATORY SYSTEMS Asma, Wiszda; Witriana, Laili
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/cm12te09

Abstract

Compliance with tax and regulatory systems is essential for effective governance, yet traditional sanction-based approaches remain costly and often ineffective. As a more adaptive alternative, behavioral public administration particularly through nudging strategies—has gained traction to promote voluntary compliance. However, the effectiveness of nudges varies across contexts, and comprehensive cross-national reviews remain limited. This study employs a narrative literature review of publications from 2008–2025 using Scopus and Web of Science, focusing on behavioral interventions in tax and regulatory settings. Using MINDSPACE and EAST frameworks, the study classifies nudge types and synthesizes their effectiveness. Findings indicate that social norm and salience-based nudges significantly enhance compliance, though outcomes are shaped by contextual moderators such as public trust, digitalization, and bureaucratic capacity. This review advances theoretical integration between behavioral economics and public administration and offers practical guidance for designing context-sensitive, evidence-based compliance policies.
THE IMPACT OF GOLD PRICE FLUCTUATIONS ON OPERATIONAL EFFICIENCY AND PROFITABILITY OF PT ANEKA TAMBANG TBK (ANTM): AN ANALYSIS BASED ON INVENTORY TURNOVER, RECEIVABLES TURNOVER, AND NET PROFIT MARGIN (2020–2024) Haris, Abdul
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/4ddwcy50

Abstract

This study aims to analyze the impact of gold price fluctuations on the operational efficiency and profitability of PT Aneka Tambang Tbk (ANTM) during the period 2020–2024. Using a descriptive approach, the research examines the patterns of change in Inventory Turnover (IT), Receivables Turnover (RT), and Net Profit Margin (NPM) as key indicators of operational performance. The data show that the surge in gold prices in 2020 had a positive impact on the efficiency of inventory and receivables management, as well as an increase in net profit margin. Conversely, the decline in gold prices in 2021–2022 posed challenges for ANTM in maintaining financial performance stability. However, the company was able to adapt through more effective credit and operational management. These findings provide strategic insights for designing risk mitigation policies amidst global market volatility.
ANALYSIS PT GOTO GOJEK TOKOPEDIA TBK FINANCIAL PERFORMANCE BEFORE AND AFTER IPO IN 2021 - 2024 Nasution, Syarifuddin Hz; Novizar, Amelia
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/26yxw541

Abstract

This study aims to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk (GOTO) during the period of 2021 to 2024 using a descriptive quantitative approach with profitability ratios as indicators, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that GoTo experienced significant financial pressure after going public on the Indonesia Stock Exchange in April 2022, as indicated by increasing losses and declining operational efficiency. The NPM ratio recorded an extreme negative value of -612% in 2023 before improving significantly to -34% in 2024. Meanwhile, ROA and ROE also declined sharply in 2023 to -167% and -253%, respectively, but recovered in 2024 to -13% and -18%. Although all ratios remained in negative territory, the improving trend in the final year suggests that the company’s efficiency and profitability-focused strategies have begun to yield positive results in its financial performance.
THE EFFECT OF ACCOUNTING KNOWLEDGE AND ORGANIZATIONAL EXPERIENCE ON ACADEMIC PERFORMANCE  (STUDY ON ACCOUNTING STUDENTS) Nanda, I Wayan Satya; Jurana, Jurana; Pattawe, Abdul; Sugianto, Sugianto
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/x8p79s19

Abstract

This study aims to analyze the influence of accounting knowledge and organizational experience on academic performance. It uses a quantitative approach with data collected through questionnaires. The study population consists of 1,455 students with 314 respondents as the sample. Sampling was conducted using simple random sampling. Data analysis was conducted using multiple linear regression. The results of the study indicate that accounting knowledge and organizational experience have a positive influence on academic performance, both simultaneously and partially. Accounting knowledge reflects formal competence to improve academic performance, while organizational experience supports the development of soft skills, indirectly strengthening academic performance. This study enriches the literature on the influence of formal competencies (accounting knowledge) and informal competencies (organizational experience) simultaneously, which has not been extensively studied in the context of accounting students. These findings emphasize the importance of balancing academic and organizational activities to improve academic performance by formally recognizing students' active participation in organizational activities.
THE IMPACT OF TAX AUDITS AND TAX ARREARS COLLECTION ON TAX REVENUE: A CASE STUDY AT KPP PRATAMA KEDIRI Putri, Chintya Cholivah Eka; Rahayu, Puji; Niam, Muhammad Alfa
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/05xmq685

Abstract

This study investigates the effect of tax audit implementation and tax arrears collection on tax revenue at KPP Pratama Kediri, Indonesia. The research is grounded in the ongoing challenge of improving tax compliance and revenue collection in a self-assessment tax system. Employing a quantitative research design, data were collected through questionnaires distributed to 90 business taxpayers selected using purposive sampling. Statistical analyses, including multiple linear regression, were applied to examine the relationships. The findings reveal that both tax audits and tax arrears collection significantly and positively affect tax revenue, both individually and simultaneously. The implications suggest that enhancing the effectiveness of audit and collection mechanisms can significantly contribute to national tax revenue goals. This study contributes to the existing literature by validating the instrumental role of tax enforcement strategies in the Indonesian context.
ANALYSIS OF THE EFFECT OF VALUE-ADDED TAX IMPLEMENTATION ON TAX REVENUE AT KPP PRATAMA KEDIRI Tika, Hella Laras; Srikalimah, Srikalimah; Suaidah, Imarotus
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 5 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/07q2k812

Abstract

This study analyzes the impact of the implementation of Value Added Tax (VAT) on tax revenue at the Pratama Tax Office in Kediri. The method used is descriptive qualitative, employing document analysis and interviews with entrepreneurs, consultants, and tax officers. The results indicate that the implementation of VAT significantly contributes to tax revenue, but varying levels of understanding among Taxable Entrepreneurs (PKP) pose major challenges. The increase in the VAT rate from 10% to 12% has the potential to reduce purchasing power, especially among low-income groups. This study is consistent with previous findings that indicate an increase in VAT rates can enhance state revenue but may also risk decreasing consumption. It is recommended that the Pratama Tax Office in Kediri enhance tax education programs and enforce stricter compliance monitoring to raise PKP awareness. Thus, it is hoped that VAT revenue can be optimized and support sustainable economic growth.
THE ROLE OF FORENSIC ACCOUNTING IN DETECTING AND PREVENTING FINANCIAL CRIMES IN THE CORPORATE SECTOR Hidayat, Muhammad; Prasetyo, Eko
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 9 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/nka6zw76

Abstract

This study aims to evaluate the effectiveness of forensic accounting in detecting and preventing financial crimes in the corporate sector through a forensic approach.narrative reviewsemi-systematic review of the literature from 2010–2025. The results of the synthesis show that the application of forensic accounting supported by strong corporate governance, professional auditor competence, and the use of digital technology such as artificial intelligence and big data analytics significantly improve fraud detection and prevention capabilities. However, its effectiveness is still influenced by contextual factors such as organizational culture, managerial support, and the regulatory environment. Theoretically, this study integrates Agency Theory And Fraud Triangle Theory to explain the role of forensic accounting in reducing agency conflicts and opportunities for fraud. These findings underscore the importance of forensic audits as a preventive and strategic mechanism for strengthening corporate transparency, accountability, and financial integrity.
ANALISIS PENILAIAN DAN PERLAKUAN PINJAMAN TAK TERTAGIH BERDASARKAN METODE CADANGAN SERTA PENGARUHNYA  TERHADAP LAPORAN KEUANGAN Putri, Reffy Karunia; Naruli, Akhmad; Yani, Ahmad
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 9 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/rw0m5f47

Abstract

Pinjaman tak tertagih merupakan risiko keuangan kritis bagi koperasi yang sering kali menyebabkan pelaporan keuangan tidak realistis dan menurunkan keberlanjutan lembaga. Tujuan: Penelitian ini bertujuan untuk menganalisis penilaian dan perlakuan akuntansi pinjaman tak tertagih menggunakan metode cadangan serta dampaknya terhadap laporan keuangan KPRI Prima Husada Kota Kediri. Metode: Pendekatan kuantitatif deskriptif digunakan dengan memanfaatkan data primer dan sekunder melalui wawancara serta dokumentasi laporan keuangan periode 2021-2023. Analisis dilakukan dengan mengubah metode penghapusan langsung menjadi metode cadangan berdasarkan skedul umur piutang. Hasil: Temuan menunjukkan bahwa penerapan metode cadangan memberikan representasi yang lebih akurat mengenai nilai realisasi bersih piutang. Namun, transisi ini secara signifikan menurunkan Sisa Hasil Usaha (SHU) yang dilaporkan, bahkan menghasilkan nilai minus pada tahun 2022 dan 2023, akibat pengakuan beban kerugian yang substansial. Kesimpulan: Adopsi metode cadangan sangat penting untuk transparansi keuangan dan penilaian aset yang hati-hati. Koperasi disarankan untuk mengkategorikan piutang berdasarkan umur secara sistematis untuk memitigasi risiko dan menjaga kesehatan keuangan jangka panjang.
PERBANDINGAN AKURASI DAN EFISIENSI ALOKASI BIAYA PRODUKSI: STUDI KASUS METODE BIAYA TRADISIONAL VS. ACTIVITY-BASED COSTING Rahmi, Mega; Ramadanis, Ramadanis; Jamila, Assyfatul; Yazid, Muhammad; Rasya, Naysilla; Alif, Nur Rahmad
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 9 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/aj1a6214

Abstract

Penelitian ini dilakukan untuk mengevaluasi tingkat efisiensi biaya produksi dengan membandingkan penerapan metode perhitungan biaya konvensional dan metode Activity-Based Costing (ABC) pada UMKM Kopi Sahabat Baru yang berada di Kecamatan Sungai Tarab, Kabupaten Tanah Datar. Penelitian menggunakan pendekatan kuantitatif dengan desain studi kasus. Sumber data terdiri atas data primer yang diperoleh melalui wawancara dan pengamatan langsung di lapangan, serta data sekunder yang berasal dari literatur ilmiah dan dokumen pendukung terkait. Proses analisis dilakukan dengan menghitung HPP menggunakan metode tradisional dan metode ABC berdasarkan aktivitas utama dalam kegiatan produksi, antara lain proses penyangraian, pendinginan, penggilingan, pengayakan, pengemasan, hingga distribusi produk. Temuan penelitian menunjukkan bahwa walaupun total HPP dan laba bersih yang dihasilkan tidak menunjukkan perbedaan yang signifikan, metode ABC mampu memberikan pembebanan biaya yang lebih tepat karena alokasi biaya disesuaikan dengan tingkat pemanfaatan aktivitas secara nyata. Selain itu, metode ABC juga dapat mengungkap aktivitas yang menyerap biaya paling besar, yaitu tahap penyangraian, sehingga dapat dimanfaatkan sebagai dasar pertimbangan manajemen dalam pengendalian biaya dan peningkatan efisiensi produksi. Oleh karena itu, penerapan metode Activity-Based Costing dinilai lebih efektif dalam mendukung efisiensi biaya produksi, penentuan harga jual yang lebih akurat, serta pencapaian margin laba yang optimal pada UMKM Kopi Sahabat Baru.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) PADA UMKM VIROOM CRAFT Rahmi, Mega; Ramadanis, Ramadanis; Hidayatullah, Hanif; Fakri, Fakri; Hasibuan, Hafizah Fauziah
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 9 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/68c8rd06

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dalam menentukan harga pokok produksi pada UMKM Viroom Craft, sebuah usaha kerajinan ecoprint di Kabupaten Tanah Datar. Selama ini, UMKM menggunakan metode tradisional sehingga pembebanan biaya masih kurang akurat dan dapat mempengaruhi keputusan manajemen. Penelitian dilakukan dengan pendekatan deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa metode ABC mampu memberikan perhitungan biaya yang lebih rinci berdasarkan aktivitas seperti pengolahan bahan, proses ecoprint, pemotongan, perakitan, pengendalian kualitas, dan pengemasan. Dengan pembagian biaya yang lebih tepat, UMKM dapat mengetahui konsumsi biaya setiap produk secara lebih akurat. Penerapan ABC juga membantu manajemen dalam menilai efisiensi proses produksi, menetapkan harga jual yang lebih rasional, serta meningkatkan akurasi informasi biaya untuk pengambilan keputusan. Secara keseluruhan, metode ABC memberikan manfaat signifikan bagi UMKM dalam meningkatkan efektivitas perhitungan biaya produksi dan mendukung perencanaan usaha.

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