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Jurnal Nusa Akuntansi
Published by Publika Citra Media
ISSN : 30318076     EISSN : 3031805X     DOI : http://dx.doi.org/10.62237/explore
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan dengan bidang akuntansi. Jurnal ini dapat menjadi sarana untuk meningkatkan minat penelitian, meningkatkan kualitas penelitian di bidang akuntansi dan mencari sumber referensi di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 142 Documents
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PENGARUH ARUS KAS OPERASI, KONSENTRASI KEPEMILIKAN, DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2021 – 2023 Syuhaibah; Sudiyatmoko, Agus
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.250

Abstract

This study aims to determine the effect of Operating Cash Flow, Ownership Concentration, Permanent Differences, and Temporary Differences on Earnings Persistence. The independent variables in this study are Operating Cash Flow, Ownership Concentration, Temporary Differences, and Permanent Differences. The dependent variable in this study is Earnings Persistence. The type of this research is quantitative research. This research uses secondary data in the form of annual financial statements sourced from the Indonesia Stock Exchange (IDX). The population in this study consists of Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange for the years 2021-2023. The sampling technique in this study uses the purposive sampling method, with a total of 14 companies sampled over a period of 3 years, resulting in 42 company samples. Data processing using EViews software version 12 by analyzing descriptive statistics, model fit test, classical assumption test, coefficient of determination, panel data regression analysis, F-statistic test, and T-statistic test. The research results show that (1) Operating Cash Flow, Ownership Concentration, Permanent Differences, and Temporary Differences together significantly affect Earnings Persistence, (2) Operating Cash Flow significantly affects Earnings Persistence, (3) Ownership Concentration significantly affects Earnings Persistence, (4) Permanent Differences do not affect Earnings Persistence, (5) Temporary Differences do not affect Earnings Persistence.
PENGARUH INTELLECTUAL CAPITAL, KEPUTUSAN INVESTASI DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MULTINASIONAL SEKTOR NON-CYCLICALS YANG TERDAFTAR DI BEI (PERIODE 2019-2023) Sena, Teresia; Zenabia, Tsarina
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.251

Abstract

This study aims to analyze the effect of intellectual capital, investment decisions and financial performance on firm value in manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange in 2019-2023. Firm value is measured by Price Book Value (PBV), intellectual capital is measured by Value Added Intellektual Capital (VAIC), investment decisions are measured by Price Earning Ratio (PER) and financial performance is measured by Return On Asset (ROA). The sample selection technique in this study used purposive sampling and obtained 32 sample companies. Panel data regression hypothesis testing using eviews software version 9. The results of this study indicate that Intellectual capital, investment decisions and financial performance simultaneously have a significant positive effect on firm value. Intellectual capital has a positive and significant effect on firm value. Investment decisions have a positive and significant effect on firm value. Financial performance has no positive and significant effect on firm value.
ANALISIS TREN PERBANDINGAN DANA PERIMBANGAN, BELANJA MODAL DAN PENDAPATAN PAJAK DAERAH PADA KABUPATEN/KOTA DI PROVINSI BANTEN Caroline, Vanessa; Afriadi, Fiqih
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.252

Abstract

This study analyzes the trend of Balancing Funds, Capital Expenditures, and Regional Tax Revenues in regencies/cities in Banten Province during the period 2016–2023. In this study, secondary data collected were regional financial data of Banten Province for 2016–2023. The population of this study was all cities/regencies in Banten, totaling 4 cities and 4 regencies. Sampling in this study used purposive sampling. The analysis technique in this study used descriptive statistics which were used to describe data trends, distributions, and variations. The results showed that regencies were still highly dependent on balancing funds, while cities had higher regional tax revenues, reflecting better fiscal independence. Capital expenditures fluctuated, especially in 2020 due to the COVID-19 pandemic. Regional tax revenues increased steadily, but not enough to reduce dependence on balancing funds.
PENGARUH CAPITAL INTENSITY, PERTUMBUHAN PENJUALAN DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN TRANSPORTATION DAN LOGISTIC YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2023) Aryani, Velia; Yazid, Abu
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.253

Abstract

This study aims to find out and obtain empirical evidence of the influence of capital intensity, sales growth and financial performance on tax avoidance in Transpotation and Logistics companies listed on the Indonesia Stock Exchange in 2019-2023. This type of research is quantitative research and uses secondary data in the form of annual financial statements on the official website of the Indonesia Stock Exchange (IDX) and the company's official website. The population in this study is 37 Transportation and Logistics companies listed on the Indonesia Stock Exchange in 2019-2023 and the sample technique was taken using purposive sampling by meeting the criteria of 6 companies that were sampled in 5 years of observation. The data analysis technique in this study uses panel data analysis using the help of e-views software version 12. The results of this study show simultaneously that capital intensity, sales growth and financial performance affects tax avoidance. And it partially shows that capital intensity has a significant effect on tax avoidance, while sales growth and financial performance have no significant effect on tax avoidance.
PENGARUH INSENTIF PAJAK, FINANCIAL DISTRESS DAN EARNING PRESSURE TERHADAP KONSERVATISME AKUNTANSI Arya; Raphael, Alexander
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.301

Abstract

This research aims to determine and test the influence of Tax Incentives, Financial Distress and Earning Pressure on Accounting Conservatism. By using an associative quantitative type, the population used in this research was 125 companies with a purposive sampling sample selection method of 20 companies with a total of 100 observation data. This research uses three independent variables, namely Tax Incentives, Financial Distress and Earning Pressure, while the dependent variable is Accounting Conservatism. The test used is panel data regression analysis using the Eviews version 12 program. The results of this research show that Tax Incentives, Financial Distress and Earning Pressure are together have a simultaneous effect on company value, and Financial Distress and Earning Pressure do not have a partial effect on Accounting Conservatism, Tax incentives has a significant effect on Accounting Conservatism.
PENGARUH PEMAHAMAN WAJIB PAJAK, EFEKTIVITAS SISTEM PERPAJAKAN, KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Tazaka, Asep Tsauriman; Friska, Yuliana
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.302

Abstract

This research aims to determine and analyze to obtain empirical evidence of the influence of Taxpayer Understanding, Taxation System Effectiveness, and Taxation Service Quality on Taxpayer Compliance among Pamulang University Students majoring in Accounting Regular CS Semesters 6, 7, and 8. The Dependent Variable in this research is Taxpayer Compliance, while the Independent Variables in this research are Taxpayer Understanding, Taxation System Effectiveness, and Taxation Service Quality. This research is of a quantitative type and uses associative methods and data sourced from questionnaires distributed to research objects, namely Pamulang University students majoring in CS Regular Accounting, Semester 6, 7 and 8. Data analysis uses multiple linear regression analysis. Data processing uses SPSS software and the confidence level used is 5%. Based on the research results in the form of the Taxpayer Understanding variable, the t-count value was 2.077 > t-table 1.98350, indicating that Taxpayer Understanding has a significant effect on Taxpayer Compliance. The Tax System Effectiveness variable obtained a t-calculated value of 4.513 > t-table 1.98350, indicating that the Effectiveness of the Tax system has a significant effect on Taxpayer Compliance. The Tax Service Quality variable obtained a t-count value of 1.653 < t-table 1.98350, indicating that Tax Service Quality has no effect on Taxpayer Compliance.
PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN TERKONSENTRASI, GOOD CORPORATE GOVERNANCE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK Prasetyo, Bayu Eko; Yusuf, Nur’Aini
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.303

Abstract

This study aims to analyze the influence of financial distress, concentrated ownership, good corporate governance, and capital intensity on taxaggressiveness. This research was conducted by analyzing the finansial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample used in this study consisted of 13 energy sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023, using the purposive sampling technique. The data used in this research are secondary data in the form of financial statements from each company that has been sampled for the study. The variables used in this study are financial distress, concentrated ownership, good corporate governance, capital intensity as the independent variable with tax aggressiveness as the dependent variable. The panel data regression method is used as the research methodology in this study. Analysis of research results using the EViews 12 Student Version Lite software. The research results show that the best model is the Common Effect Model. (CEM). The results of this study indicate that financial distress partially does not affect tax aggressiveness, concentrated ownership partially does not affect tax aggressiveness, good corporate governance proxied with independent commissioners partially does not affect tax aggressiveness, capital intensity partially affects tax aggressiveness, and simultaneously, financial distress, concentrated ownership, good corporate governance, and capital intensity affect tax aggressiveness.
PENGARUH PERENCANAAN PAJAK, PERTUMBUHAN PENJUALAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA DARI TAHUN 2019-2023) Isjayanti, Cicih; Yusuf, Nur’Aini
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.304

Abstract

This research aims to determine the effect of tax planning, sales growth, capital structure on company value. The population in this study was 102 companies in the basic materials sector listed on the Indonesia Stock Exchange (BEI) in 2019 - 2023. The sample was determined based on the purposive sampling method, so that 24 companies were obtained during the 5 year research period. This type of research uses quantitative research with secondary data sources, namely company annual reports obtained through the official BEI website www.idx.co.id. The data processing uses eviews 12. The results of the research show that tax planning, sales growth and capital structure simultaneously influence company value. Partially, tax planning and capital structure variables have no effect on company value. Meanwhile, sales growth affects company value.
PENGARUH CAPITAL INTENSITY, FINANCIAL PERFORMANCE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Siregar, Desi; Setyawati, Wiwit
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.305

Abstract

This study aims to analyze the influence of capital intensity, financial performance and transfer pricing on tax avoidance This research was conducted on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023, consisting of 125 data. The sample was taken using the purposive sampling technique, resulting in a sample of 23 companies with observation for 5 (five) years. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The data analysis method uses panel data regression analysis. The test tool used is the E-Views 12 version program. Based on the results of hypothesis testing, it is shown that capital intensity, financial performance and transfer pricing simultaneously have a significant influence on tax avoidance. Partially, only financial performance does not have a significant influence on the on tax avoidance, while capital intensity and transfer pricing have a significant influence on tax avoidance.
PENGARUH KINERJA KEUANGAN, KEBIJAKAN HUTANG DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Wirdha, Fitriah; Afandi, Agus
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.306

Abstract

This research aims to determine the influence of financial performance, debt policy, investment decisions on the value of banking sector companies listed on the Indonesia Stock Exchange (BEI). The research period carried out was the 2019-2023 period. The type of research used is quantitative research with secondary data. Determining the sample for this research used a purposive sampling method and was based on criteria obtained from 12 (twelve) samples of companies listed on the Indonesia Stock Exchange (BEI). and analyzed using panel data regression techniques with random effect models to test the hypothesis. Hypothesis testing in this study uses multiple linear regression with Eviews version 13. The results of this study show that simultaneously the financial performance variables, debt policy and investment decisions have an effect on company value, partially financial performance variables have an effect on company value, debt policy has an effect on company value, while investment decisions have no effect on company value.

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