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INDONESIA
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 162 Documents
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PENGARUH BEBAN PAJAK TANGGUHAN, CORPORATE GOVERNANCE DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK Rani Arviani; Wiwit Setyawati
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.v2i3.319

Abstract

The research aims to analyze the influence of Deferred Tax Expanse, Corporate Governance, and Transfer Pricing on Tax Avoidance. This research was conducted on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023, consisting of 55 data. The sample was taken using a purposive sampling technique, resulting in a sample of 11 companies with observations for 5 (five) years. The data used in this study are secondary data in the form of financial reports 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 program. Based on the results of hypothesis testing, it is shown that Deferred Tax Expanse, Corporate Governance, and Transfer Pricing simultaneously have a significant effect on Tax Avoidance. Partially, only Deferred Tax Expense has a significant effect on Tax Avoidance, while Corporate Governance and Transfer Pricing do not have a significant effect on Tax Avoidance
PENGARUH NORMA SUBJEKTIF, KEWAJIBAN MORAL DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Yolanda Pratiwi; Enan Trivansyah Sastri
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.v2i3.320

Abstract

This study aims to determine and test the influence of Subjective Norms, Moral Obligations, and Understanding of Tax Regulations both partially and together (simultaneously) on taxpayer compliance registered at the Bogor Pratama Tax Service Office. This study uses a quantitative method with a sample of 100 respondents. Respondents in this study were taxpayers registered at the Bogor Pratama Tax Service Office. The data analysis technique used to answer the hypothesis is multiple linear regression analysis. The results of the research that has been conducted state that subjective norms have a positive effect on taxpayer compliance. Moral obligations have a positive effect on taxpayer compliance. Understanding of tax regulations has a positive effect on taxpayer compliance. Subjective norms, moral obligations, and understanding of tax regulations together affect taxpayer compliance.
PENGARUH KINERJA ACCOUNT REPRESENTATIVE, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Hana Muyesca Irvani; Haryono
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.345

Abstract

This study aims to analyze the influence of Account Representative performance, service quality, and tax sanctions on the compliance of individual taxpayers. Taxpayer compliance is one of the key factors in optimizing state revenue from the taxation sector. The method used in this research is a quantitative approach with a survey technique, utilizing a Google Form questionnaire distributed to 100 individual taxpayers registered at the Tax Service Office. The data collected are primary data and were statistically analyzed to determine the effect of each independent variable on the dependent variable. The results show that simultaneously, the performance of Account Representatives, service quality, and tax sanctions have a significant effect on individual taxpayer compliance. Partially, each of the variables also has a positive and significant impact. These findings indicate the importance of improving the competence of tax officers, enhancing the service system, and enforcing firm and fair sanctions to increase tax compliance.
PENGARUH INTENSITAS MODAL DAN FINANCIAL PERFORMANCE TERHADAP TAX AVOIDANCE Sisca Widya Prasasti; Adi Sofyana Latif
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.346

Abstract

This study aims to identify and examine the effect of capital intensity and financial performance on tax avoidance. A quantitative approach was used in this research, utilizing secondary data obtained from the companies annual financial statements during the period 2019–2023. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 87 companies. The research sample was selected using a purposive sampling method, resulting in 15 companies. The analysis methods used in this study include descriptive statistical analysis and panel data regression, assisted by EViews version 12 software. The results of the simultaneous test indicate that capital intensity and financial performance, when tested together, have a simultaneous influence on tax avoidance. Meanwhile, the partial test results show that capital intensity has no significant effect on tax avoidance, while financial performance has a significant effect on tax avoidance.
PENGARUH AUDIT FEE, FINANCIAL DISTRESS DAN REPUTASI REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY Sonia Dewi; Julian Maradina
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.347

Abstract

This research aims to determine and obtain empirical evidence regarding the influence of Audit Fees, Financial Distress, and KAP Reputation on Audit Delay in food and beverage sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. This type of research is quantitative and uses secondary data in the form of annual reports or audited financial statements sourced from the official website of the Indonesia Stock Exchange (BEI) and company websites. The population in this study consists of food and beverage sector companies listed on the BEI during 2019-2023, totaling 80 companies as the population, and the sampling technique used is purposive sampling, fulfilling the criteria of 21 companies selected as the sample over 5 (five) years of observation. The data analysis technique in this study uses panel data regression analysis in Eviews 13 software. The results of this study indicate simultaneously that Audit Fee, Financial Distress, and KAP Reputation have an effect on Audit Delay. Partially, it shows that Financial Distress affects Audit Delay, whereas Audit Fee and KAP Reputation do not affect Audit Delay. Keywords: Audit Delay; Audit Fee; Financial Distress; KAP Reputation.
PENGARUH ESG (ENVIRONMENTAL, SOCIAL AND GOVERNANCE), BEBAN UTANG DAN KINERJA KEUANGAN TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024) Latifatul Aini; Dinar Ambarita
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.348

Abstract

This study aims to examine and analyze the influence of ESG (Environmental, Social and Governance), debt burden, and financial performance on tax aggressiveness in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Tax aggressiveness refers to a company's strategy to minimize tax burdens, which can impact state revenue and create inequality within the tax system. The independent variables in this study are ESG score, debt burden (cost of debt), and financial performance, which is proxied by Return on Assets (ROA). The dependent variable is tax aggressiveness, measured using the Effective Tax Rate (ETR). This research uses a quantitative method with an associative approach to determine the relationship between two or more variables. The data used are secondary data, analyzed using panel data regression through Eviews 10 software. The results show that ESG, debt burden, and financial performance simultaneously have a significant effect on tax aggressiveness. Partially, ESG has a negative effect on tax aggressiveness, while debt burden and financial performance have a positive effect. These findings indicate the importance of good corporate governance and sustainability (ESG) in reducing tax aggressiveness practices. The results are also valuable for governments, investors, and company management in formulating ethical tax policies and business strategies.
PENGARUH FINANCIAL DISTRESS DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Farezky Febrian Nugroho; Julian Maradina
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.349

Abstract

This study aims to determine and analyze the effect of financial distress and audit tenure on the integrity of financial reports in the property and real estate sector. Financial distress is measured using the Z-score method, and audit tenure is measured using a score of 1 = starting at the time of the engagement with the auditee, and a score of 2 = increasing annually. The data used in this study were obtained from the IDX website and the company website. This study used 28 companies in the property and real estate sector that had been eliminated according to predetermined criteria. The sampling method used was purposive sampling. The data analysis method used was panel data regression using Eviews 13.0 software. The results showed that financial distress and audit tenure simultaneously influenced the integrity of financial statements. Financial distress partially influenced the integrity of financial statements.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Dea Aprilia; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.350

Abstract

This research aims to empirically prove the effect of Capital Structure, Firm Size and Sales Growth on Financial Distress. This research was conducted at Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The type of research is quantitative. The type of data used in this research is secondary data. Samples were collected using the purposive sampling method. The number of samples was 17 companies, observation data for 5 years of the research period, the data collected 85. The data was processed using the Eviews 12 program to test the hypothesis using panel data regression analysis. The results of the F statistical test showed that Capital Structure, Firm Size, and Sales Growth simultaneously affected Financial Distress. While partially (t test) showed that Capital Structure and Firm Size had a negative effect on Financial Distress, while Sales Growth partially had no effect on Financial Distress.
PENGARUH NON DEBT TAX SHIELD, CORPORATE TAX RATE, TANGIBILITY DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG maryanti; Benarda
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.351

Abstract

All companies need to manage and optimize their debt policies to ensure effective financial and operational activities. This study aims to analyze and test the effect of non-debt tax shields, corporate tax rates, tangibility, and company growth on debt policy. The population in this study was 70 infrastructure sector companies listed on the Indonesia Stock Exchange. Fifteen companies were selected through a purposive sampling method. This quantitative research used the e-views 12 program and multiple regression analysis. The test results indicate that non-debt tax shields, corporate tax rates, tangibility, and company growth simultaneously influence debt policy. Partially, non-debt tax shields and corporate tax rates do not influence debt policy, while tangibility and company growth influence debt policy.
PENGARUH GREEN ACCOUNTING, KINERJA KEUANGAN DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Octaviani, Natasya Nur’alifiah; jelanti, desi
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.352

Abstract

This study aims to analyze the influence of green accounting, financial performance, and tax avoidance on company value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2019–2023. The study uses an associative quantitative method with secondary data in the form of financial reports and analyzed using panel data regression through E-Views 12. The sample was selected using a purposive sampling method of 45 companies. The results show that green accounting has no effect on company value, financial performance proxied by ROA has an effect on company value, while financial performance proxied by ROE has no effect on company value and tax avoidance has an effect on company value.

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