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Jurnal Akuntansi
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : 2797524X     DOI : 10.36452/akunukd
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi Jurnal Akuntansi. Mulai tahun 2015, Jurnal Akuntansi terbit dua kali setahun bulan Januari - Juni dan Juli - Desember. Bahan kajian Jurnal Akuntansi: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Perpajakan 4. Auditing 5. Sistem Informasi Akuntansi 6. Etika Profesi Akuntan 7. Pendidikan Akuntansi 8. Corporate Governance 9. Akuntansi Sektor Publik 10. Akuntansi Nirlaba
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 23, No. 2, Juli - Desember 2023" : 5 Documents clear
Analisa Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pada Pelaku Usaha Bisnis Online Kurnianto, Daniel; Iskandar, Deni
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2863

Abstract

The purpose of this study is to find out how taxpayer awareness, understanding of taxation, and knowledge of taxation affect taxpayer compliance. The independent variables of this study are tax knowledge, understanding of taxation, and taxpayer awareness. In addition, taxpayer compliance is the dependent variable in this study. The population and sample of this study are online business people in Jakarta. The study used a purposive sampling strategy to collect data by sending questionnaires to people who had online businesses. A total of 92 respondents were obtained. This study used IBM SPSS 25 for multiple linear analysis in this study. The findings of this study show that simultaneously the independent variable has a positive and significant effect on the dependent variable. The variable of tax understanding and the variable of taxpayer awareness both have a positive effect on taxpayer compliance, while the variable of tax knowledge does not have a significant effect on taxpayer compliance Keywords : tax knowledge, tax understanding, taxpayer awareness, taxpayer compliance, online business
Dividen, Struktur Kepemilikan dan Tindakan Perataan Laba Lie, Jesica; Alexander, Nico
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2894

Abstract

Investors' desire towards the company's profit target encourages management to take income smoothing actions making an appearance that profits are stable, but in fact, profits are not as high as stated. Income smoothing can be affected by a number of variables, including dividend payout amounts and the ownership structure of a company. In order to examine the impact of dividend payments and ownership structure on income smoothing activities in non-financial companies, this study was carried out. The sample in this study comprised of 53 non-financial companies chosen using purposive sampling from the population of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The level of dividend payment had an impact on the income smoothing, according to the results of the logistic regression analysis that was used to test the hypothesis. The more dividends the company pays out, the more likely management will employ earnings smoothing. Companies typically flatten earnings to meet the amounts of dividends to be given to shareholders so that companies can continue to pay dividends to investors. This study informs shareholders on the company's practices for adjusting earnings to accommodate for dividend payments, enabling them to make more prudent portfolio decisions going forward. Keywords: Income smoothing, dividend, ownership structure.
Faktor - Faktor Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di DKI Jakarta Parapat, Diana Madeline
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2902

Abstract

The purpose of this research is to analyze the effect of taxpayer attitudes, taxpayer awareness, and tax knowledge on taxpayer compliance in paying land and building taxes in DKI Jakarta. From a sample of 104 respondents, the authors conclude: (1) Taxpayer attitudes have a positive effect on taxpayer compliance in paying PBB. (2) Taxpayer awareness has no significant effect on taxpayer compliance in paying PBB. (3) Knowledge of Taxation has a positive and significant effect on taxpayer compliance in paying PBB. This study used the Quantitative Method and data analysis tool IBM SPSS Statistics 26 for data analysis.   Keywords: Land and Building Tax, Taxpayer Attitude, Taxpayer Awareness, Tax Knowledge.
The Effect Of The Economic Recession In The Covid-19 Era And Cash Flows On Financial Performance Faustine Putri Hotasoit, Anggelly; Irma Paramita Sofia
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.3003

Abstract

This study aims to explain and understand the effect of the Economic Recession (Decreasing Gross Domestic Product (GDP)) and Cash Flow on Financial Performance, where this research was conducted based on empirical studies on retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The population of this research is 28 retail trade sub-sector companies registered on the IDX for the period 2019 to 2021, with a total sample of 69 samples obtained using a purposive sampling method. The data analysis technique is using multiple linear regression analysis with data processing through Eviews12 software. The results of this study reveal that the Economic Recession (Decrease in Gross Domestic Product (GDP)) has an effect on Financial Performance, while Cash Flow has no effect on Financial Performance. Simultaneously, the variables of the Economic Recession (Decrease in Gross Domestic Product (GDP)) and Cash Flows affect Financial Performance. Keywords: Economic Recession, Gross Domestic Product, Cash Flow, Financial Performance
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Logam yang terdaftar di BEI periode tahun 2018-2022) Murni, Yetty; Tobing, Grace Yohana; Utami, Khalida
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.3009

Abstract

Tax Avoidance is a company's effort to minimize the corporate tax burden paid by looking for weaknesses in tax regulations. This study aims to examine the effect of profitability, leverage, company size and independent commissioners on tax avoidance in metal sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample of this study consisted of 10 metal sub-sector manufacturing companies listed on the IDX which were selected by purposive sampling method. The analysis technique used in this research is analysis using multiple linear regression with the Eviews-12 program. The results of this study indicate profitability, and independent commissioners have a negative effect on tax avoidance, while the leverage variable and company size have no effect on tax avoidance. And the results of the determinant value (R2) in this study amounted to 28.7%, meaning that profitability, leverage, company size and independent commissioners contributed 28.7% to tax avoidance and the remaining 71.3% was explained by other variables not used in this study.   Keywords : Profitability, Leverage, Company Size, Independent Commissioner on Tax Avoidance.

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