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Eva Oktavini
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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 293 Documents
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PERAN PENGETAHUAN PERPAJAKAN DALAM MENINGKATKAN KEPATUHAN PAJAK UMKM: SEBUAH SYSTEMATIC LITERATURE REVIEW Nasihah, Arifatun; Kahfi Fikrianoor
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4320

Abstract

This study aims to analyze the role of tax planning in improving tax compliance among Micro, Small, and Medium Enterprises (MSMEs) through a Systematic Literature Review (SLR) approach. MSMEs are a strategic sector that contributes significantly to the national economy; however, their level of tax compliance remains relatively low due to various challenges, including limited tax literacy, administrative complexity, and the perception that taxes impose a burden on business operations. This study employs a Systematic Literature Review method involving the identification, selection, quality assessment, and synthesis of relevant empirical and theoretical literature from national and international journals. The findings indicate that effective tax planning, conducted in accordance with prevailing tax regulations, can assist MSMEs in managing their tax obligations more efficiently, reducing administrative errors, and improving compliance in tax reporting and payment. The effectiveness of tax planning is influenced by tax policies, tax regulations, and tax administration systems. In addition, factors such as tax rates, administrative sanctions, taxpayer perceptions, and tax morale also affect the level of tax compliance. The main challenges faced by MSMEs in implementing tax planning include bureaucratic complexity, limited tax knowledge, and inadequate access to tax education and assistance.
DETERMINAN MANAJEMEN PAJAK PADA PERUSAHAAN CONSUMER NON-CYCLICALS DI BEI 2021-2024 Ti Tanawi, Valencia; Margareta Febe
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4328

Abstract

This study aims to examine the effect of profitability, leverage, fixed asset intensity, institutional ownership, and independent commissioners on tax management. The research gap underlying this study is based on the increasing number of tax interpretation disputes in the Tax Court, as well as inconsistencies in previous empirical findings regarding the effectiveness of corporate governance in mitigating overly aggressive tax management practices. This study is grounded in the importance of corporate efforts to manage tax burdens efficiently while complying with applicable tax regulations. The research employs a quantitative approach using secondary data obtained from the financial statements of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using a purposive sampling method, resulting in 155 research observations. Data analysis was conducted using multiple linear regression analysis. The findings indicate that profitability, leverage, and fixed asset intensity have a positive and significant effect on tax management. Institutional ownership is found to have a negative and significant effect on tax management, while independent commissioners do not show a significant effect. This study contributes by focusing on the consumer non-cyclicals sector, which demonstrates high sensitivity to post-pandemic profit stability. The practical implications suggest that institutional monitoring mechanisms are effective instruments for controlling compliance, while tax authorities should strengthen supervision over corporate interest expenses and fixed asset depreciation practices.
PENGARUH PREFERENSI PEMBAYARAN DIGITAL, KEMUDAHAN AKSES LAYANAN, WAKTU PELAPORAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK ORANG PRIBADI DI JAKARTA UTARA Florencia, Chika; Iskandar, Deni
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4341

Abstract

Tax compliance remains an important issue in supporting state revenue, particularly among individual taxpayers in the digital era. The increasing use of digital systems in taxation requires taxpayers to adapt to new methods of payment and reporting. This study aims to analyze the effect of digital payment preferences, ease of service access, tax reporting time, and taxpayer awareness on individual taxpayer compliance. Quantitative research is the method implemented by this research with data collected from 150 respondents through questionnaires, followed by validity and reliability testing. The results indicate that tax payment compliance is positively and significantly effected by all variables, with ease of service access showing the strongest influence, followed by digital payment preferences, taxpayer awareness, and tax reporting time. These findings suggest that improving digital services, accessibility, and taxpayer awareness can enhance voluntary compliance. Thus, strengthening digital tax systems and increasing public awareness are essential to improving taxpayer compliance.

Page 30 of 30 | Total Record : 293

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