cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Priska Liliani
Contact Email
priscaaliliani19@gmail.com
Phone
+6287877363826
Journal Mail Official
jurnalnusaakuntansi@gmail.com
Editorial Address
Jalan imam bonjol gang vihara 2 no. 14 karawaci
Location
Kota tangerang,
Banten
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 205 Documents
 17   18   19   20   21 
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KPP PRATAMA DEPOK SAWANGAN) Anisa Mutiara Huzani; sri agusti
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.v3i2.409

Abstract

This study aims to empirically examine the influence of taxpayer awareness, tax knowledge, and tax sanction on imdividual taxpayer compliance in paying taxes at KPP Depok S awangan. This type of research is quantitative research using a survey approach. Data were collected through the distribution of questionnaires to 100 respondent, consisting of individual taxpayers. The data were analyzed using multiple linear regression with the assistance of SPSS version 29. The result showed that taxpayer awareness has a positive and significant effect on taxpayer compliance, tax knowledge has no significant effect on taxpayer compliance, tax sanction have a positive and significant effect on taxpayer compliance. Simultaneously all three independent variables significantly influence individual taxpayer compliance at KPP Depok Sawangan.
PENGARUH PROPORSIONAL INDUSTRI AUDIT DAN KOMISARIS INDEPENDEN TERHADAP AUDIT REPORT LAG Muh Alfarisi S; Ratih Qadarti Anjilni
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.389

Abstract

This study aims to determine the effect of Audit Industry Proxy and Independent Commissioners on Audit Report Lag in Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in 2020-2024, both partially and simultaneously. The research method used is an associative quantitative method with secondary data in the form of financial reports obtained from the official website www.idx.co.id. The sampling technique used purposive sampling with a sample size of 22 companies over five years of observation, so that the total observation data was 110. The data analysis technique used panel data regression analysis with EViews software version 12. The results of the study showed that simultaneously it was statistically proven to have a significant effect on Audit Report Lag in Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Audit Industry Specialists were statistically proven to have no effect on Audit Report Lag in Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Independent Commissioners have been statistically proven to influence Audit Report Lag in companies in the Property and Real Estate sub-sector listed on the Indonesia Stock Exchange for the 2020-2024 period.
PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN fitria deviyani; rahma wiyanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.390

Abstract

This study aims to analyze the effect of capital structure, dividend policy, and investment decisions on firm value. This study was conducted by analyzing the financial statements of companies in the LQ45 index listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2024. The sample used in this study was 14 companies with the LQ45 index using a purposive sampling technique. 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 variables used in this study are Capital Structure (X1), Dividend Policy (X2), and Investment Decisions (X3) as independent variables and Firm Value (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. The analysis of this study results was assisted by Eviews 12 Student Version Lite software. The results showed that the best model was the Fixed Effect Model (FEM). The results of this study indicate that Capital Structure partially influences Firm Value, Dividend Policy partially has no effect on Firm Value, Investment Decisions partially influence Firm Value, and Capital Structure, Dividend Policy, and Investment Decisions simultaneously influence Firm Value.
PENGARUH PEMAHAMAN HUKUM PAJAK, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI MAHASISWA MENGENAI PENGGELAPAN PAJAK Gusmarlianti; Rahma Wiyanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.411

Abstract

This study aims to analyze the influence of tax law understanding, the taxation system, and tax sanctions on students’ perceptions of tax evasion. The research was conducted by examining students of Pamulang University, South Tangerang. The sample used in this study consisted of 99 students from Pamulang University, South Tangerang, determined using the Slovin formula with a 10% margin of error. The data used in this research are primary data obtained through questionnaires distributed to Accounting and Taxation students of Pamulang University in semesters 5, 6, 7, and 9, specializing in taxation from the Regular A, B, CK, and CS classes in South Tangerang, who were selected as the research sample. The data collection method employed in this study was a survey method, where the researcher distributed questionnaires directly to the respondents. The questionnaires were tested for validity and reliability prior to the actual data collection. The data analysis techniques used in this study included classical assumption tests, multiple linear regression tests, and hypothesis testing. Based on the results of the SPSS Version 25 test that has been conducted, it is known that the variable of tax law understanding partially has a negative effect on students’ perceptions of tax evasion. The tax system variable has a positive effect on students’ perceptions of tax evasion, while the tax sanctions variable does not have a significant effect on students’ perceptions of tax evasion. Furthermore, tax law understanding, the tax system, and tax sanctions simultaneously have an effect on students’ perceptions of tax evasion.
PENGARUH UKURAN PERUSAHAAN, INHERENT RISK DAN AUDIT CHANGES TERHADAP AUDIT REPORT LAG wulan dari; desi jelanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.427

Abstract

This research was conducted to analyze the effect of Company Size, Inherent Risk, Audit Changes on Audit Report lag . The study was conducted on sector Tecnology & Logistic companies listed on the Indonesia Stock Exchange (BEI) in 2020 – 2025, sample selection was carried out using purposive sampling method so that 10 companies were obtained as research samples and the period studied was 6 years, namely from 2020 to 2025 so that there were 60 samples. The data used were taken from the audited financial statements and annual reports published by each company studied. The methodology used is data Multiple linear regression Hypothesis testing was conducted using the Eviews series 12 application. The results showed that partially Compaìny Size,Inherent Risk and Audit Changes eaìch haìve aì significaìnt effect on Audit Report lag simultaìneously. Company size paìrtiaìlly haìs no impaìct on Audit Audit Report Lag. Inherent Risk paìrtiaìlly haìs aìn effect on Audit Report Lag. Audit Changes paìrtiaìlly does not aìffect Audit Report Lag
PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, TARGET KEUANGAN, INEFFECTIVE OF MONITORING DAN CHANGE IN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD Ferdian Gunawijaya; Yunita Kurnia Shanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.445

Abstract

This study aims to empirically examine the effect of Financial Stability, External Pressure, Financial Target, Ineffective of Monitoring, and Change in Auditor on Financial Statement Fraud in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study employs a quantitative research design using secondary data in the form of financial statements. The population consists of all infrastructure sector companies listed on the IDX, totaling 70 companies. The sample was selected using the purposive sampling method, yielding 36 companies with a total of 180 observation units over the study period. The results indicate that simultaneously, financial stability, external pressure, financial target, ineffective of monitoring, and change in auditor have a significant effect on financial statement fraud. Partially, financial stability has a positive and significant effect on financial statement fraud, and financial target has a positive and significant effect on financial statement fraud. Meanwhile, external pressure, ineffective of monitoring, and change in auditor have no significant effect on financial statement fraud.
PENGARUH OPINI AUDIT, KOMITE AUDIT DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG Aura Fitri Maharani; Novi Akhsani
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.446

Abstract

This quantitative study aims to empirically determine the effect of audit opinion, audit committee, and public accounting firm reputation on Audit Report Lag in industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. A sample of 26 companies was collected using a purposive sampling technique. Hypothesis testing used multiple linear regression analysis processed using the EVIEWS program version 12. The analytical tests used were descriptive statistical analysis, model selection test, classical assumption test, multiple regression analysis, and hypothesis testing. The statistical results from the data testing indicate that this study obtained the following results: audit opinion influences Audit Report Lag, while audit committee and public accounting firm reputation do not.
PENGARUH PERENCANAAN PAJAK, KEBIJAKAN DIVIDEN DAN INTENSITAS MODAL TERHADAP NILAI PERUSAHAAN Sinta Delawati; Jasmi Indra
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.447

Abstract

This study aims to analyze and determine the effect of Tax Planning, Dividend Policy, and Capital Intensity on Firm Value. The type of research used is quantitative. The sampling technique uses purposive sampling. The data used are secondary data with media in the form of financial reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2020-2024. The research sample consists of 9 companies that have passed the sample criteria, obtained a total of 45 research data with observations for 5 (five) years. The data analysis techniques used in this study are descriptive statistical analysis, analysis of panel data regression model selection, and hypothesis testing using Eviews 12 in data processing. The results of this study indicate that Tax Planning, Dividend Policy, and Capital Intensity simultaneously affect Firm Value. Partially, Tax Planning affects Firm Value, Dividend Policy affects Firm Value and Capital Intensity does not affect Firm Value.
PENGARUH UKURAN PERUSAHAAN, SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Lulu Amansturo; Indra Wadi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.448

Abstract

This study aims to analyze the influence of Company Size, Sales Growth and Capital Intensity on Tax Avoidance. This research was conducted by analyzing the annual financial statements of companies engaged in the energy sector listed on the Indonesia Stock Exchange (IDX) for a 5-year period (2020-2024). The samples used in this study were 12 companies taken based on purposive sampling techniques. 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 independent variables in this study are Company Size, Sales Growth and Capital Intensity, while the dependent variables are Tax Avoidance. This study uses the panel data regression method. Analysis of research results using the help of the Eviews 12 device. The results of the study show that the best model to use in this study is the Random Effect Model (REM). The results of this study show that Company Size does not have a significant effect on Tax Avoidance, Sales Growth does not have a significant effect on Tax Avoidance and Capital Intensity has a significant negative effect on Tax Avoidance. Simultaneously, Company Size, Sales Growth, and Capital Intensity affect Tax Avoidance.
PENGARUH PEMAHAMAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA CIBINONG BOGOR Fajar Rizki Syah; Eka Oktapiani
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.449

Abstract

This study aims to analyze the effect of tax understanding and tax service quality on individual taxpayer compliance at KPP Pratama Cibinong Bogor. The research method used is a quantitative approach with primary data. The population in this study consists of all individual taxpayers registered at KPP Pratama Cibinong Bogor. The sampling technique employed is purposive sampling with a total of 100 individual taxpayer respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of SPSS version 31.The results of the study indicate that partially, tax understanding has a positive and significant effect on individual taxpayer compliance. This is evidenced by the t-value of 8.022, which is greater than the t-table value of 1.984, and a significance value of 0.001, which is less than 0.05. In addition, tax service quality also has a positive and significant effect on individual taxpayer compliance, as indicated by a t-value of 7.509, which is greater than the t-table value of 1.984, and a significance value of 0.001, which is less than 0.05.Simultaneously, tax understanding and tax service quality have a significant effect on individual taxpayer compliance, as shown by the F-value of 45.422, which is greater than the F-table value of 3.09, and a significance value of 0.001, which is less than 0.05. These findings confirm that improving tax understanding and enhancing the quality of tax services play an important role in increasing individual taxpayer compliance.

Page 19 of 21 | Total Record : 205

 17   18   19   20   21 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026 Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026 Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026 Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025 Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025 Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025 Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024 Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024