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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 181 Documents
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PENGARUH RASIO AKTIVITAS, PERTUMBUHAN ASET DAN UKURAN PERUSAHAAN TERHADAP REAKSI PASAR Fadhilah; 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.v3i1.364

Abstract

This study was conducted with the aim of testing and analyzing the influence of activity ratio, asset growth, and company size on market reactions. This study uses a quantitative approach that emphasizes objective measurement aspects of social phenomena. Data collection techniques use documentation techniques or indirect observation. This study is included in the secondary research category, namely research that aims to determine the influence between two variables. Secondary data in this study comes from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) with a reporting period of 2019 to 2023. The sampling technique in this study used purposive sampling, with a total of 65 sample data from 13 companies that met the research criteria. The analytical method used in this study is descriptive statistical analysis with the classical assumption test, the coefficient of determination test, and the partial t-test. By using multiple linear regression analysis. Data testing was conducted using Microsoft Excel and Statistic Eviews version 13 software. The results of this study indicate that the Activity Ratio, Asset Growth, and Company Size simultaneously influence market reaction. However, partially, the Activity Ratio has a significant effect on market reaction, while Asset Growth and Company Size do not.
INVESTIGASI EMPIRIS DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI: TINJAUAN KOMPREHENSIF PADA ASPEK KESADARAN, EFEKTIVITAS SANKSI, DAN KUALITAS PELAYANAN FISKUS Yeni Tata Rini; Rizal Martandi Lubis; Rony Hendra Hertanto
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.v3i1.365

Abstract

This study aims to elucidate the determinants of Individual Taxpayer (WPOP) compliance, specifically targeting the freelance professional segment within the jurisdiction of KPP Pratama Malang Utara. It addresses inconsistencies in prior empirical findings (research gap) by re-examining the influence of taxpayer awareness, tax sanctions, and fiscal service quality on compliance levels. Adopting a quantitative design with an associative approach, this research utilized a proportional random sampling technique to obtain a representative respondent pool. Hypothesis testing was conducted via multiple linear regression analysis using statistical software to validate causal relationships between variables, both partially and simultaneously. Empirical investigations confirm that taxpayer awareness, tax sanctions, and fiscal service quality simultaneously and partially contribute significantly and positively to taxpayer compliance. The regression model explains 66.6% of the compliance variability, indicating that the combination of cognitive understanding (internal factors) with regulatory instruments and service quality (external factors) serves as a robust predictor for driving fiscal discipline. This study enriches taxation literature by validating compliance theories that integrate psychological aspects with the deterrence effect. The findings bridge previous academic debates by demonstrating that, within a high-density economic demographic, sanctions and service quality remain highly relevant determinants. The study is limited to three independent variables, leaving 33.4% of the variability unexplained, and is bound by a specific geographical focus. This opens avenues for future research to explore other moderating variables or expand the regional scope. The findings suggest that tax authorities should not rely solely on rigid law enforcement but must also intensify persuasive strategies through partnerships with the business sector and the enhancement of integrated, data-driven service quality. The study's originality lies in its specific focus on the "freelance professional" segment in a high-economic-density area, offering a strategic perspective on mitigating the tax gap through a hybrid approach (education, sanctions, and service) that is statistically proven to be effective.
PENGARUH TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN, TRANSAKSI HUBUNGAN ISTIMEWA TERHADAP TARIF PAJAK EFEKTIF PERUSAHAAN Dilla Eka Aprilia; sugeng, andry
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.391

Abstract

This study aims to determine the effect of Institutional Ownership and IndependentCommissioners (Corporate Governance, Company Size, and Related PartyTransactions) on a company's Effective Tax Rate. The population of this study wasenergy sector companies listed on the Indonesia Stock Exchange for the 2019-2023period. The sample size was 11 companies, obtained using purposive sampling, andobtained 55 company data observations over a five-year period. The research methodused was a quantitative method using secondary data; this type of research isassociative. The data analysis technique was multiple linear regression analysis withe-views version12. The results of this study indicate that simultaneously, InstitutionalOwnership and Independent Commissioners (Corporate Governance, Company Size,and Related Party Transactions) influence a company's Effective Tax Rate.Meanwhile, partially, Institutional Ownership and Independent Commissioners haveno effect on a company's Effective Tax Rate, and Company Size and Related PartyTransactions influence a company's Effective Tax Rate
PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Natalia Tutoq; Baharudin Saga
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.392

Abstract

This research aims to determine the influence of tax service quality, tax sanctions, and tax knowledge on motor vehicle taxpayer compliance. This research is a qualitative descriptive study with data collected using a questionnaire. The population in this study were motor vehicle taxpayers at the SAMSAT Gandaria City Outlet. The sample used in this research was 124 respondents obtained using the convenience sampling method. Data analysis in this research uses multiple linear regression analysis which includes data quality testing, classical assumption testing and hypothesis testing. The results of the analysis show that partially the quality of tax services and tax sanctions have a significant effect on taxpayer compliance, while tax knowledge does not have a significant effect on taxpayer compliance. The quality of tax services, tax sanctions and tax knowledge together or simultaneously influence taxpayer compliance at the SAMSAT Gandaria City Outlet.
PENGARUH STRUKTUR ASSET, CAPITAL INTENSITY DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Airria Cipta Adi; Juli Ismanto
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.393

Abstract

The research aims to examine and analyze the influence of asset structure, capital intensity, and investment decisions on firm value. This study uses a sample of property and real estate companies listed on the Indonesia Stock Exchange in 2019-2024. The sampling method for this study was purposive sampling using E-views version 9 to analyze the data. This type of quantitative associative research with an observation period of 6 (six) years, with a population of 92 companies, resulting in a total of 11 observations. Simultaneous observations show that asset structure, capital intensity, and investment decisions influence firm value. Partially, the asset structure variable influences firm value. Meanwhile, the capital intensity variable has no effect, and investment decisions have a positive effect on firm value.
PENGARUH BEBAN PAJAK, INTANGIBLE ASSET, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING Rizqy Patahillah; Lia Ira Sahara
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.394

Abstract

This study aims to analyze and empirically demonstrate the influence of Tax Burden, Intangible Asset, and Foreign Ownership on Transfer Pricing. This quantitative associative study utilizes secondary data collected from the Indonesia Stock Exchange website and company websites. The population of this study was non-cyclical consumer sector companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample selection procedure used purposive sampling, with only 43 companies meeting the criteria. The data analysis technique used panel data regression analysis using E-Views 13. The results of this study indicate that tax burden, intangible assets, and foreign ownership simultaneously influence transfer pricing. Partially, tax burden and intangible assets have no effect on transfer pricing, while foreign ownership does.
PENGARUH PAJAK TANGGUHAN, KOMPENSANSI MANAJEMEN DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK Astiar Rahmania; Nuraini Yusuf
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.395

Abstract

This research aims to find out and analyze the effects of deferred tax, managementcompensation, inventory intensity on property and real estate sector companies listedon the Indonesia Stock Exchange for the period 2019 - 2023. This type of research isquantitative research, using secondary data. The data analysis methods used aredescriptive statistical tests, panel data model analysis, classical assumption tests andhypothesis tests using Microsoft Excel and E-Views 12 applications. The populationin this research is property and real estate sector companies listed on the IndonesiaStock Exchange for the period 2019 - 2023. The data collection technique in thisresearch is a purposive sampling technique with a total of 94 populations, so that thedata samples obtained in this research are 8 samples. The results of the rearch showthat deferred tax, management compensation, inventory intensity simultaneouslyaffect tax management.. Then, the results obtained show partially stated that deferredtax had no effect on tax management, management compensation had no effect on taxmanagement, inventory intensity had no effect on tax management.
PENGARUH TAX AVOIDANCE, INTELLECTUAL CAPITAL, EARNING MANAGEMENT TERHADAP FIRM VALUE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI TAHUN 2020-2024) Indi Lestiawati; Sunarto
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.396

Abstract

This study aims to determine and obtain empirical evidence of the influence of Tax Avoidance, Intellectual Capital, and Earnings Management on company value in the energy sector during the observation period of 2020-2024. The dependent variable in this study is company value, while the independent variables in this study are Tax Avoidance, Intellectual Capital, and Earnings Management. This study is quantitative and uses an associative method and data sourced from the annual reports of energy sector companies for the period 2020-2024 with panel data regression analysis techniques. The results of the study in the form of a Tax Avoidance and Earning Management variables do not affect Company value while the Intellectual Capital variable does affect Company Value.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KINERJA KEUANGAN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP TAX AVOIDANCE Salma Adellia Jauza; Neneng Hasanah
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.397

Abstract

In this study, the writer observes the influence of institutional ownership, financial performance, and environmental uncertainty on tax avoidance in Primary Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) in 2020- 2024. The sampling method used in this research is the purposive sampling technique, with a quantitative research type. The data used are secondary data, namely the companies’ annual financial reports. The number of samples used in this study is 27 non-cyclical sector companies with observations for 5 (five) years, so that 135 observation objects were selected. The analysis method uses multiple linear regression, F-test, and T-test using EViews software version 13. The results of this study indicate that institutional ownership, financial performance, and environmental uncertainty simultaneously influence tax avoidance. Financial performance uncertainty partially influence tax avoidance. Meanwhile, institutional ownership and environmental uncertainty partially does not influence tax avoidance.
PENGARUH CORPORATE GOVERNANCE DAN KEBIJAKAN DIVIDEN TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PERUSAHAAN ENERGI DI BURSA EFEK INDONESIA PERIODE 2018-2022) Mahira; Endah Finatariani
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.398

Abstract

This research aims to provide empirical evidence of the influence of corporate governance and dividend policy on capital structure. This research uses a quantitative approach and the data used is secondary data. The population in this study are Energy Companies listed on the Indonesia Stock Exchange for the 20182022 period. The method for determining the sample used purposive sampling. A total of 9 companies were obtained over a 5 year period so that the total obtained was 45 sample data. The method used is multiple linear regression statistical tests descriptive, panel data regression model analysis, selected model selection test are the Fixed Effect Model, classical assumption test, multiple linear test and test hypothesis with the help of Eviews version 12 data processing. Based on test results The hypothesis simultaneously shows that Corporate Governance and Dividend Policy jointly influence Capital Structure. The results of partial hypothesis testing show that Corporate Governance, which is proxied by Institutional Ownership, has an effect on Capital Structure, while dividend policy has no effect on Capital Structure.

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