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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 240 Documents
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Analisis Sistem Informasi Akuntansi Perlengkapan Barang melalui SISTERPAULA pada Puskesmas Kecamatan Pulogadung Ni Made Divani Safitri; Khairunnisa, Hera; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.05

Abstract

The management of general inventory at Puskesmas Kecamatan Pulogadung, which involves various service units and subsidiary health centers, has been properly recorded; however, it still faces challenges due to the manual recording process during the monthly usage recapitulation stage. These conditions result in delays in data recapitulation, potential recording errors, and difficulties in preparing inventory reports. This study aims to design an updated inventory recording system that automates integrated inventory data recapitulation. The research method used is Research and Development, focusing on system design and the development of a user guide module. The proposed system includes recording incoming and outgoing goods and generating inventory reports directly connected to Microsoft Excel. The results of this study are an inventory recording system design and a user guide module expected to improve the effectiveness, accuracy, and accountability of inventory management at Puskesmas Kecamatan Pulogadung
Perancangan Sistem Pencatatan Keuangan Berbasis Microsoft Excel dan Standar Operasional Prosedur (SOP) atas Kas Keluar dan Masuk pada TK Islam Permata Bunda Nabilla, Fadya Safa; Purwohedi, Unggul; Muhammad Zairin, Gentiga
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.10

Abstract

Financial management in early childhood education institutions requires orderly recording systems and clear operational procedures. Based on the actual conditions at TK Islam Permata Bunda, several problems were identified in the financial recording system, which is still conducted in a simple manner, and the absence of formalized financial Standard Operating Procedures (SOPs) as work guidelines. Financial transactions are not yet recorded in a structured manner, are insufficiently documented, and have not resulted in systematic financial reports. These conditions potentially lead to irregular financial records and make it difficult for the school to conduct effective financial control. This study aims to design a Microsoft Excel–based financial recording system and develop financial SOPs tailored to the needs of TK Islam Permata Bunda. The research employed a development research method using the ADDIE approach, limited to the Analyze, Design, and Development stages. Data were collected through interviews, observations, and documentation. The results indicate that the designed Microsoft Excel–based financial recording system and financial SOPs can assist the school in managing financial records in a more orderly, systematic, and user-friendly manner.
Pemutakhiran Standar Operasional Prosedur (SOP) Siklus Penerimaan dan Pengeluaran Kas Pada Yayasan Al-Qoyyim Sukoharjo Jawa Tengah Yuda; Khairunnisa, Hera; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0306.07

Abstract

This study aims to provide suggestions for updating the Standard Operating Procedures (SOP) related to the income and expenditure cycle of the Al-Qoyyim Foundation in Sukoharjo. The sample of the research subjects was the Al-Qoyyim Foundation in Sukoharjo, Central Java, which is an institution engaged in social and humanitarian assistance. This study was conducted because the Standard Operating Procedures (SOP) implemented by the Al-Qoyyim Foundation in the form of spreadsheets and Microsoft Word were not equipped with adequate visual representations and had several shortcomings in their implementation, so that a more comprehensive SOP update was needed, namely an SOP with a flowchart. The research method used a qualitative method using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) as a design development framework. Research data were obtained through interviews or questionnaires and various documents and other reference sources. Data collection techniques were observation, interviews, and documentation. The results of the study show that the researcher has succeeded in compiling a proposal for updating the SOP for the cash receipt and disbursement cycle for the Al-Qoyyim Sukoharjo Foundation with an SOP format in the form of a flowchart which is expected to increase the efficiency of cash management, reduce the potential for irregularities, and guarantee the credibility of financial reports presented to donors and stakeholders.
Optimalisasi Pajak Reklame dalam Meningkatkan Pendapatan Asli Daerah Kota Jakarta Timur Muhammad Kamaluddin; Jaya, Tresno Eka; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.08

Abstract

This study aims to analyze the growth rate of advertising tax revenue in the Administrative City of East Jakarta during 2020–2024, examine the advertising tax target-setting process, and identify optimization efforts undertaken by the DKI Jakarta Provincial Revenue Agency (Bapenda). This research employs a descriptive qualitative approach using primary and secondary data. Primary data were obtained through interviews with Bapenda officials, while secondary data were collected from regional revenue reports, regulations, and relevant literature. Data analysis was conducted through data reduction, data presentation, growth rate analysis, and conclusion drawing. The results indicate that advertising tax revenue growth fluctuated during the study period, with an average growth rate of 7.98%, categorized as unsuccessful. The target-setting process is based on applicable regulations, historical realization, and potential calculations. Furthermore, optimization efforts have not been fully implemented, as only four of the six recommended regional tax optimization strategies have been applied.
Faktor-Faktor yang Memengaruhi Minat Berkarier sebagai Akuntan Bersertifikat Chartered Accountant (CA) Pertiwi, Sekar Ayu; I Gusti Ketut Agung Ulupui; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.09

Abstract

This study aims to examine the effects of career exposure, self efficacy, financial rewards, work environment, social values, and job market considerations on students’ interest in pursuing a career as a Chartered Accountant (CA). This research employed a quantitative approach involving all undergraduate accounting students of the Faculty of Economics and Business, Universitas Negeri Jakarta (UNJ), class of 2022, with the entire population selected as the sample using a non-probability saturated sampling technique. Data were collected through a Likert-scale questionnaire ranging from 1 to 4 with items adapted from established indicators. The collected data were processed and analysed using the PLS-SEM approach with the SmartPLS software. The findings reveal that career exposure, financial rewards, and job market considerations have a positive and significant effect on career interest as a Chartered Accountant, while self efficacy, work environment, and social values do not show a significant influence.
Analisis Hukum Pajak terhadap Praktik Penggelapan Pajak di Indonesia: Studi Kasus Dermawati Turnip Ayu Kusuma Dewi, Sekar; Ida Farida; Rika Nurrizkiana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.12

Abstract

This study analyzes the application of tax law to tax evasion practices in Indonesia through the case of Dermawati Turnip. The research focuses on the criminal aspects of taxation as regulated under Article 39 paragraph (1) letters d and i of Law No. 6 of 1983 on General Provisions and Tax Procedures (UU KUP) and its relation to Article 3 of Law No. 8 of 2010 on the Prevention and Eradication of Money Laundering Crimes (UU TPPU). Using a normative juridical and descriptive analytical approach, the findings reveal that Dermawati intentionally failed to remit collected taxes and submitted falsified tax reports, causing significant losses to the state. The acts fulfilled all elements of criminal tax offenses with deliberate intent (dolus directus) and demonstrated a direct linkage between tax evasion and money laundering. Strengthening Indonesia’s tax enforcement requires institutional synergy, consistent sanction implementation, and the enhancement of public fiscal morality.
Analisis terhadap Putusan Pengadilan Pajak Nomor PUT-015148.16/2020/PP/M.VIIIA Tahun 2025: Studi Kasus Sengketa Pajak Pertambahan Nilai atas PT Hina Motors Sales Indonesia Al, Lena; Ida Farida Adi Prawira; Rika Nurrizkiana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.11

Abstract

This study aims to analyze the legal basis and judicial considerations in Tax Court Decision No. PUT-015148.16/2020/PP/M.VIIIA of 2025 concerning a Value Added Tax dispute between PT Hino Motors Sales Indonesia and the Directorate General of Taxes. The research employs a normative juridical approach with qualitative analysis of legal documents and tax regulations. The results show that the Tax Court found the Directorate General of Taxes failed to fully uphold the principles of legal certainty, fairness, and transparency during the tax audit. Several tax corrections were deemed invalid due to lack of evidence, while minor ones remained payable. This decision emphasizes the importance of applying the rule of law in taxation and strengthens the Tax Court’s role as a guardian of fiscal justice in Indonesia.
Perancangan Laporan Keuangan Berdasarkan ISAK 335 Studi Kasus Yayasan Xyz Menggunakan Ms.Excel Nicolas; Gurendrawati, Etty; Michael Musyaffi, Ayatulloh
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.15

Abstract

This study aims to design financial statements based on Interpretation 335 of the Financial Accounting Standards at the XYZ Foundation. The urgency of this study stems from the still-low level of adoption of financial reporting standards among nonprofit organizations, particularly with regard to Interpretation 335, which has the potential to lead to a lack of transparency and accountability in financial management. Additionally, there is a research gap in the form of the lack of practical guidelines or templates that foundations can use to prepare financial statements in accordance with applicable standards. This study employs a Research and Development (R&D) methodology using the ADDIE model, with a focus on the development phase. Data was collected through interviews with the foundation’s treasurer and secretary. The data analysis technique used in this study is qualitative descriptive analysis. The XYZ Foundation has not yet implemented or prepared financial reports in accordance with these standards. The results of this study produced a financial reporting template in accordance with Interpretation 335 of the Financial Accounting Standards, consisting of a Statement of Financial Position, a Statement of Comprehensive Income, a Statement of Changes in Net Assets, a Cash Flow Statement, and Notes to the Financial Statements.
DAMPAK GANGGUAN (ERROR) SISTEM CORETAX TERHADAP KUALITAS PELAYANAN SPT TAHUNAN WAJIB PAJAK Widiastuti, Yulfa; Khoiriyah, Syahidatul; Sholehah, Wilda Waladatus; Setyowati, Linda; Al-Hadad, Zainul Latif; Vanni, Kartika Marella
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.13

Abstract

This research aims to analyze the impact of technical disruptions (errors) in the Coretax system implemented by the Directorate General of Taxes since January 1, 2025, on the quality of taxpayer services during the Annual Tax Return (SPT) reporting period. The implementation of Coretax is part of the national digital tax reform based on Presidential Regulation No. 40 of 2018 and its technical foundation in Minister of Finance Regulation No. 81 of 2024. However, since its launch, the system has encountered various technical issues that hinder taxpayers in fulfilling their obligations. This study uses a descriptive qualitative approach through a literature review, analyzing data from official DGT reports, credible media, and academic studies from 2020–2025. The results show that disruptions such as Error 502, login failures, OTP issues, NIK-NPWP data mismatches, and server overloads affect service quality, including reliability, responsiveness, accessibility, information accuracy, taxpayer satisfaction, and compliance. DGT responded through parallel systems, penalty-free policies, and gradual improvements.
Edukasi Coretax System dalam Meningkatkan Kepatuhan Pajak Mandiri dan Efisiensi Administrasi di Wilayah Semarang Riris Nur Latifah; Khairina Septia Nur Hikmah; Putri Amilatus Sa’adah; Nafisatul Af’idah; Muyassarah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.14

Abstract

Transformasi digital dalam administrasi perpajakan merupakan bagian dari reformasi sistem perpajakan nasional yang bertujuan meningkatkan efektivitas, transparansi, dan akuntabilitas pengelolaan pajak. Implementasi Coretax System oleh Direktorat Jenderal Pajak sebagai sistem administrasi perpajakan terintegrasi berbasis teknologi informasi diharapkan mampu mendorong peningkatan kepatuhan pajak mandiri serta efisiensi administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis peran edukasi Coretax System dalam meningkatkan kepatuhan sukarela wajib pajak dan efisiensi administrasi perpajakan di wilayah Semarang. Metode yang digunakan adalah pendekatan kualitatif dengan studi literatur, melalui pengkajian buku, jurnal ilmiah, regulasi perpajakan, serta laporan resmi terkait reformasi administrasi pajak. Hasil kajian menunjukkan bahwa edukasi yang sistematis dan berkelanjutan mengenai penggunaan Coretax System berkontribusi signifikan dalam meningkatkan literasi perpajakan, kesadaran hukum, serta kepatuhan formal dan material wajib pajak. Selain itu, digitalisasi administrasi melalui sistem terintegrasi ini mampu meningkatkan efisiensi waktu, mengurangi biaya administrasi, meminimalkan kesalahan pelaporan, serta memperkuat pengawasan berbasis data. Dengan demikian, keberhasilan implementasi Coretax System tidak hanya bergantung pada kesiapan infrastruktur teknologi, tetapi juga pada efektivitas strategi edukasi kepada wajib pajak guna membangun budaya kepatuhan pajak yang berkelanjutan.

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