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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 Kinerja Keuangan Desa Bojonggede dari Tahun 2018 - 2022 Febriano, Muhammad Rasya; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.15

Abstract

This research aims to determine and analyze the health and financial performance of the village government in Bojonggede for the 2018-2022 budget period. This research uses various financial ratios that are useful for measuring financial performance, namely the Degree of Decentralization Ratio, Financial Independence Ratio, Efficiency Ratio and Effectiveness Ratio, and this research adds income growth to Total Income. This research is a type of qualitative descriptive research using secondary data and interviews with the Head of Village Government in the form of a Village Government Revenue and Expenditure Budget Realization Report (APBDes) in Bojonggede for the 2018-2022 budget period. The Financial Performance of the Village Government in Bojonggede Regency based on the Degree of Decentralization Ratio has a low level of capability, the Financial Independence Ratio has a very low level of independence and has an instructive relationship, the Results of the Effectiveness Ratio have an effective level, while the results of the Efficiency Ratio have a less efficient level. For the Income Growth Ratio whose value fluctuates, either up or down.
Pengaruh PPN, PKB, Harga dan Iklan Terhadap Minat Beli Kendaraan Bermotor Listrik Benedick, Vito; Musyaffi, Ayatulloh Michael; Pahala, Indra
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.04

Abstract

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, Harga, dan Iklan terhadap minat beli kendaraan bermotor listrik. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data primer yang didapat dari kuisioner yang disebarkan kepada masyarakat Cengkareng Barat. Sampel yang digunakan adalah sebanyak 100 sampel. Model analisis data pada penelitian ini adalah SEM-PLS dengan pengujian outer model, dan structural model dengan bantuan aplikasi pengolahan data Smart-PLS. hasil penelitian menunjukkan bahwa Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, dan Iklan berpengaruh terhadap minat beli kendaraan bermotor listrik sedangkan Harga tidak berpengaruh terhadap minat beli kendaraan bermotor listrik
Analisis Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Ava Indriani; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.06

Abstract

This research aims to analyze the role of tax volunteers in 2023 in increasing individual taxpayer reporting compliance at KPP Pratama Pasar Rebo. The research method used in this research is qualitative descriptive analysis. The choice of qualitative research design in this study was to reveal events and facts that are relevant to the research title, so that the author can represent the data that has been collected regarding the role of tax volunteers in increasing wpop reporting compliance at KPP Pratama Pasar Rebo. The analysis technique used in this research is a qualitative analysis technique. Data collection techniques were carried out using observation, interview and documentation techniques. The research results show that the involvement of tax volunteers in reporting the Annual SPT at KPP Pratama Pasar Rebo has a very important role. The involvement of tax volunteers is considered very helpful and has a positive impact on taxpayers' understanding, shortens queuing time, and increases reporting efficiency. Similarly, based on documentation and interviews conducted by researchers with Tax Extension Staff, Tax Volunteers from Uhamka and Tax Volunteer Advisors, it shows that the services provided by tax volunteers can realize wpop compliance in reporting Annual Tax Returns. However, the increase in individual taxpayers with the involvement of tax volunteers in reporting Annual Tax Returns at KPP Pratama Pasar Rebo still requires improvement. This shows that there are still obstacles and needs for improvement in increasing the effectiveness of tax volunteer involvement, socialization is not yet optimal, tax volunteer skills development is low, and aspects of service quality still need to be improved.
Analisis Rasio Keuangan Pada PT. Garuda Food Periode 2019-2022 Tondang, Petrus Delpansius; Musyaffi, Ayatulloh Michael; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.08

Abstract

This study analyzes PT. Garuda Food Putra Putri Jaya Tbk's financial performance from 2019 to 2022, focusing on the snack food industry. The Covid-19 pandemic significantly impacted the company in 2020, leading to decreased sales and net profit, but it recovered in 2021 with substantial growth in both metrics. Financial ratios including liquidity, solvency, profitability, and activity indicate stable liquidity and solvency but highlight a decline in return on investment (ROI) and return on equity (ROE), suggesting a need for enhanced efficiency and profitability. Short-term recommendations include improving debt management and focusing on product innovation. Medium-term strategies involve boosting operational efficiency and increasing branding efforts, while long-term plans emphasize investing in technology for production efficiency and diversifying product portfolios. These measures aim to ensure sustainable growth and strengthen the company's market position amidst evolving business challenges.
Pengaruh Inventory Intensity dan Kepemilikan Manajerial Terhadap Agresivitas Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi Zainul, Zaki; Prihatni, Rida; Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.15

Abstract

Penelitian ini bertujuan untuk mengetahui hasil dari pengaruh inventory intensity dan kepemilikan manajerial terhadap agresivitas pajak dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan sumber data sekunder berupa laporan tahunan dan laporan keuangan perusahaan consumer non-cyclicals yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2019-2022. Metode pengambilan sampel berupa purposive sampling dengan sampel sebanyak 36 perusahaan. Metode analisis data adalah analisis regresi data panel dan moderated regression analysis (MRA) dengan menggunakan EViews 13. Hasil yang diperoleh dalam penelitian ini antara lain: 1) Inventory intensity berpengaruh terhadap agresivitas pajak; 2) Kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak; 3) Ukuran perusahaan memoderasi pengaruh inventory intensity terhadap agresivitas pajak; dan 4) Ukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan manajerial terhadap agresivitas pajak.
Pengaruh Sifat Machiavellian, Pressure, dan Opportunity Terhadap Kecenderungan Kecurangan Akuntansi Venika Mitha Alfiana; Pahala, Indra; Gurendrawati, Etty
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.03

Abstract

This study aims to analyze the influence of Machiavellian traits, pressure and opportunities on accounting fraud tendencies (case study of civil servants in DKI Jakarta). Purposive sampling is the sampling strategy used in this study's quantitative methodologies. The respondents used were 88 Civil Servant (PNS) respondents in the finance department at the DKI Jakarta Regional Revenue Agency. Data collection used was through distributing Google Form questionnaires. Data were processed using SPSS software and analyzed using multiple linear regression analysis. The research results study are: (1) There is a siginificant influence between Machiavellian traits on the tendency for accounting fraud, namely 0,001<0,05. (2) There is a siginificant influence between pressure on the tendency for accounting fraud, namely 0,000<0,05. (3) There is a siginificant influence between opportunity on the tendency for accounting fraud, namely 0,002<0,05.
Pengaruh Profitabilitas, Leverage, Kompensasi Bonus, dan Kepemilikan Institusional terhadap Praktik Perataan Laba Univera, Ribeta Lyrae; Yusuf , Muhammad; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.02

Abstract

This research aims to determine the effect of profitability, leverage, bonus compensation, and institutional ownership. The independent variables used in this research are profitability, leverage, bonus compensation, and institutional ownership. The dependent variable used is income smoothing. This research uses secondary data, namely financial reports and annual reports of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2022 period (318 observations). The sampling method used in this research was purposive sampling method. The method used in this research is logistic regression analysis which is processed using the SPSS version 25 application. The research results show that profitability has no effect on income smoothing, leverage has no effect on income smoothing, bonus compensation has a negative effect on income smoothing, and institutional ownership has a negative effect on income smoothing.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Umur Perusahaan Terhadap Islamic Social Reporting Musthofa Hadi; Prihatni, Rida; Susanti, Santi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.04

Abstract

This study aims to determine the effect of company size, profitability, liquidity, and company age on Islamic Social Reporting (ISR). The study utilizes quantitative methods and employs regression analysis to analyze data collected from purposive sampling and use non participant observation. The results of the study indicate that the company size has impact ISR practices, profitability has impact ISR practices, liquidity has not impact ISR practices, company age has impact ISR practices.
Analisis Indikator Kinerja Pelaksanaan Anggaran (IKPA) di Kementerian Desa Pembangunan Daerah Tertinggal dan Transmigrasi Tahun Anggaran 2020–2022 Irlian, Daffa; Perdana, Petrolis Nusa; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.01

Abstract

This research was conducted to analyze the Budget Implementation Performance Indicators (IKPA) in the Ministry of Village Development of Underdeveloped Areas and Resettlement for the Budget Years 2020-2022. This study used a qualitative approach with a descriptive research design. The study obtained primary data from semi-structured interviews between the researcher and employees of the Ministry of Village Development of Underdeveloped Areas and Resettlement, as well as secondary data from the IKPA results for the budget years 2020-2022. Based on the results of the research, it was concluded that there were fluctuations in the weight of the IKPA value received by the Ministry of Village Development of Disadvantaged Regions and Transmigration. In the fiscal year 2020, the value was 89.83, obtained from 13 indicators, each with the following scores: Revisi DIPA: 87.50, Deviasi Halaman III DIPA: 71.29, Pagu Minus: 100, Data Kontrak: 86, Pengelolaan UP dan TUP: 100, LPJ Bendahara: 100, Dispensasi SPM: 0, Penyerapan Anggaran: 100, Penyelesaian Tagihan: 100, Konfirmasi Capaian Output: 100, Retur SP2D: 99.84, Renkas: 100, Kesalahan SPM: 80. In the fiscal year 2021, the score was 88.50, obtained from 13 indicators, each with the following scores: Revisi DIPA: 100, Deviasi Halaman III DIPA: 57,23, Pagu Minus: 100, Data Kontrak: 82, Pengelolaan UP dan TUP: 92, LPJ Bendahara: 100, Dispensasi SPM: 100, Penyerapan Anggaran: 61.42, Penyelesaian Tagihan: 100, Capaian Output: 100, Retur SP2D: 97.32, Renkas: 100, Kesalahan SPM: 80. In the fiscal year 2022, the score was 91.87, obtained from 8 indicators, each with the following scores: Revisi DIPA: 100, Deviasi Halaman III DIPA: 69,03, Penyerapan Anggaran: 85,16, Belanja Kontraktual: 88,65, Penyelesaian Tagihan: 94,38, Pengelolaan UP dan TUP: 96,38, Dispensasi SPM: 100, Capaian Output: 99,99.
Analisis Perkembangan Tingkat Utang, Ukuran Perusahaan, dan Arus Kas Operasi Pada Sektor Properti dan Real Estate Selama 5 Tahun Terakhir Pujiastuti Pangestu, Rizma; Pahala, Indra; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.05

Abstract

This study aims to analyze the development of debt levels, company size, and operating cash flow in the property and real estate sector over the last 5 years. The method used in this research is descriptive statistical analysis using secondary data from the financial statements of 55 property and real estate companies listed on the IDX during the period 2019-2023. The analysis technique used is the DER as a proxy for debt levels, total assets as a proxy for company size, and the operating cash flow ratio. The results of the study indicate that the debt levels of the sample are still below the industry average, but there is an increase in total assets as a proxy for company size. Meanwhile, the average operating cash flow ratio for companies in this sector is below 1.

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