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LPPM UNJ : Gd. Ki Hajardewantara Lt. 6-7 Universitas Negeri, RT.7/RW.14, Rawamangun, Kec. Pulo Gadung, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13220
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Jurnal Akuntansi, Perpajakan dan Auditing
Published by Universitas Negeri Jakarta
ISSN : -     EISSN : 27229823     DOI : https://doi.org/10.21009/japa.0201
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone (021) 4721227, Fax (021) 4706285. JAPA is published three times a year, in April, August, and December. Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) started publishes in June 2020. Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) as a medium to disseminate research results from the work of students and lecturers in the fields of Accounting, Taxation and Auditing. JAPA accepts articles from students and their lecturers in the fields of Accounting, Taxation and Auditing that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 237 Documents
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Analisis Efektivitas Alokasi Dana Desa pada Anggaran Belanja di Desa Banguncipto Kecamatan Sentolo, Kulon Progo, Daerah Istimewa Yogyakarta Nathania, Stephanie; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.05

Abstract

Tujuan penelitian ini adalah untuk mengeksplorasi bagaimana Dana Desa dialokasikan dan seberapa efektif penggunaannya di Desa Banguncipto, Kulon Progo. Selain itu, penelitian ini bertujuan untuk memverifikasi apakah Desa Banguncipto, Kulon Progo, melakukan pengelolaan keuangan Desa dengan baik. Pendekatan penelitian ini menggabungkan aspek kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa tingkat efektivitas Dana Desa di Desa Banguncipto bervariasi dari tahun ke tahun: efektif pada ketiga tahun, 2019, 2020, dan 2021. Desa Banguncipto terbukti berhasil mengelola keuangannya dengan melibatkan partisipasi masyarakat, menjaga transparansi dan ketaatan terhadap regulasi yang berlaku. Tantangan utama yang dihadapi dalam pengelolaan keuangan adalah kurangnya sumber daya manusia, yang menyebabkan penundaan dalam pelaporan kegiatan. Diskusi dan implikasi lebih lanjut dari temuan ini akan diuraikan dalam artikel.
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi Nurfalah, Sunita; Jaya R, Tresno Eka; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.10

Abstract

This study aims to determine the effect of liquidity and company size on tax aggressiveness with profitability as a moderating variable. The research method used is quantitative with secondary data. The population in this research is energy and basic materials sector companies listed on the IDX in 2020-2022. The sampling technique uses a purposive sampling method. The final number of observations in this study was 88 data. The data analysis method uses panel data regression analysis which is processed using Eviews 12 software. The results of this research show that the profitability variable has a positive effect on tax aggressiveness. Company size has no effect on tax aggressiveness. Profitability has no effect on tax aggressiveness. Profitability cannot moderate the influence of liquidity on tax aggressiveness. Profitability cannot moderate the effect of the relationship between company size and tax aggressiveness.
Pengaruh Arus Kas Operasi, Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Financial Distress Fitriani, Emilia; Ulupui, I Gusti Ketut Agung; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.06

Abstract

The Effect of Operating Cash Flow, Profitability, Liquidity, and Solvency on Financial Distress in Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research was conducted to determine the effect of operating cash flow, profitability, liquidity and solvency on financial distress. This research uses transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period as the population. This research method uses quantitative methods with data in the form of financial reports available IDX website. The sample was selected using purposive sampling and produced 76 observation data. The data were processed using the SPSS application and analyzed using logistic regression analysis. Based on the results of the analysis conducted, it can be concluded that operating cash flow and liquidity does not have a significant effect on financial distress. Meanwhile, profitability have a negative and significant effect on financial distress and solvency has a positive and significant effect on financial distress.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi KAP Terhadap Audit Delay Nugroho, Adnan Wisnu; Zakaria, Adam; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.13

Abstract

This research aims to determine the effect of profitability, company size, and KAP reputation on audit delay. This research uses cyclical consumer sector companies on the main listing listed on the Indonesia Stock Exchange in 2021-2022 as the population. The data in this study were processed using the SPSS version 26 application and analyzed using multiple linear regression analysis. The sample was selected using a purposive sampling method which resulted in 76 total observations. The results of this research indicate that profitability has a negative effect on audit delay. Meanwhile, company size and KAP reputation have no effect on audit delay.
Pengaruh Firm Growth dan Total Asset Turnover Terhadap Kinerja Keuangan Savitri, Rachmalia Jeany; Purwohedi, Unggul; Zakaria, Adam
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.03

Abstract

This research aims to determine the effect of sales growth, asset growth, and total asset turnover on financial performance. The research uses secondary data in the form of financial statements that can be seen on the Indonesia Stock Exchange (IDX) website. The population in this research is manufacturing companies listed on the IDX in 2021 - 2022. This research used purposive sampling techniques to produce a sample of 96 companies. The method used in this research is quantitative method. This research used descriptive statistical analysis techniques and panel data regression analysis. The research was processed using Eviews 12 software. The results of this research show that sales growth negatively affects financial performance. Asset growth has a positive effect on financial performance. Meanwhile, total asset turnover does not affect financial performance.
Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Harga Saham dengan EPS sebagai Moderasi Filia, Zefania Marshanda; Prihatni, Rida; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.08

Abstract

The purpose of this study is to determine the effect of profitability, liquidity, and solvency on stock prices with earnings per share as a moderation variable. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling is used as a sampling technique with 23 selected companies from all energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The data in this study was processed using panel data regression analysis with the Eviews 12 program. The results of this study show that liquidity can affect stock prices. While profitability and liquidity have no effect on stock prices. And earnings per share are not able to moderate the effect of profitability, liquidity, and solvency on stock prices. From the results of this study, it is expected to have a good impact on company managers where this information is very important for company managers to attract investors in investing their capital. In addition, it can have an impact on suppliers and creditors for decision making in providing credit for the company. And lastly, it can have an impact on investors as a consideration in making investment decisions.
Analysis of The Effectiveness of Motor Vehicle Tax Revenue and Motor Vehicle Title Transfer Fee at SAMSAT Rangkasbitung Arofahmawati, Fina Amal; Prihatni, Rida; Zahra, Siti Fatimah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.07

Abstract

ABSTRACT The purpose of this study was to analyze the effectiveness of Motor Vehicle Tax (PKB) and Motor Vehicle Title Transfer Fee (BBNKB) revenue and to develop efforts to increase PKB and BBNKB revenues at Samsat Rangkasbitung for the period 2018-2022. One measure of the success of PKB and BBNKB revenue is by calculating the effectiveness of PKB and BBNKB. The research method used is quantitative research with a descriptive approach. Meanwhile, the samples used were the target and realization reports of motor vehicle taxes and motor vehicle title transfer fees in 2018-2022 at Samsat Rangkasbitung. Sampling was done by purposive sampling. The results showed that the effectiveness of PKB and BBNKB revenue at Samsat Rangkasbitung was in the criteria of very effective and quite effective so that it could increase local revenue. In addition, in increasing the revenue of PKB and BBNKB, Samsat Rangkasbitung made various efforts including conducting socialization to the community, launching Samsat Drive Thru, and others.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Perusahaan Terhadap Kebijakan Dividen pada Perusahaan BUMN Hidayat, Rifka Fauzia; Ulupui, I Gusti Ketut Agung; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.09

Abstract

Examining and assessing the effects of company size, profitability, and institutional ownership on state-owned enterprises listed on the Indonesia Stock Exchange's dividend policy from 2018 to 2022 is the goal of this research. In this study, logistic regression analysis was utilized with the assistance of SPSS 29. Utilizing secondary data from corporate annual reports and financial reports that are available on each company's website as well as the IDX, this study is quantitative in nature. The study's population consists of the 24 state-owned companies that were listed on the Indonesian stock exchange between 2018 and 2022. In this study, 75 data samples from 15 businesses that complied with the criteria were used to implement purposeful sampling. The results of the study indicate that, at least in part, profitability has a considerable favorable influence on the dividend policy. The company's size has no discernible effect on the dividend policy. Institutional ownership has no appreciable effect on the dividend policy. The study's implication for the corporation is that it should maximise profits through improved performance, particularly when it comes to the utilisation of company assets. Investors might therefore infer from this that they can base their selections on profitability. This is due to the study's showing that dividend policy can be impacted by a company's profitability.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak di Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Marhan, Fahrul; Hasanah, Nuramalia; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.15

Abstract

This study aims to determine the effect of profitability, company size, and capital intensity on tax aggressiveness. This study used a sample of property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling. This study of the research analysis uses the SPSS 2.5 for windows application. Tax aggressiveness as an independent variable is proxied by effective tax rate (ETR). While the dependent variable in this study is profitability proxied by Return On Asset (ROA), the company size variable is proxied by the natural Log of total assets, and the capital intensity variable is proxied by total net fixed assets divided by total assets. The results obtained in the following study, profitability and capital intensity have accepted and have an effect on tax aggressiveness while company size has no influence on tax aggressiveness.
Pengaruh Penerapan E-System Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Perpajakan Wajib Pajak Orang Pribadi Delvechio, Vieri; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.14

Abstract

The Taxpayer compliance is important to avoid causing tax evasion, smuggling, and other tax problems. The aim of this research is to analyze the influence of the tax e-system, taxpayer awareness, and tax penalties on tax compliance. The samples using simple random sampling technique was 120. In this study, data is gathered using a Google Form survey administered to individual taxpayers in KPP Pratama Jakarta Kebayoran Lama. With SPSS 25, multivariate analysis was used to analyze the data and the hypothesis. The results show that taxpayer awareness and tax penalties have a significant effect on taxpayer compliance. Whereas the tax e-system has no significant effect.

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