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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 162 Documents
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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENGETAHUAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KPP PRATAMA SERPONG) Jelita, Yosefina Osilia; Finatariani, Endah
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.77

Abstract

This research aims to determine the influence of the use of information technology, tax knowledge and taxpayer awareness on individual taxpayer compliance. This type of research is quantitative research. The method used in collecting primary data is by distributing questionnaires to taxpayers. The population of this research is Taxpayers registered at KPP Pratama Serpong. The sampling technique was carried out using the incidental sampling method and obtained 100 respondent data as a result of distributing the questionnaire. The analytical method used in this research is descriptive statistical test analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, and hypothesis testing using SPSS 23 software. The results of the research using the t or partial statistical test show that the use of Information Technology, Tax Knowledge and Taxpayer Awareness influence Individual Taxpayer Compliance
PENGARUH TINGKAT HUTANG, INTENSITAS MODAL DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2017-2021) Sofran, Sidorus Alfandrianus; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.82

Abstract

This study aims to determine the effect of the level of debt. Capital Intensity and Transfer Pricing Simultaneously on Tax Avoidance and Partial Effect of Debt Level Capital Intensity and Transfer Pricing on Tax Avoidance This type of research is quantitative in nature, and the data used are secondary data using the media in the form of financial statements of manufacturing companies taken from IDX. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period, data management using eviews 9. Based on the results of the tests conducted, the debt level variable is simultaneously variable. capital intensity and transfer pricing have an effect on tax avoidance with a probability value (F-Statistic) of 0.016493 0.05. Capital intensity has an effect on tax avoidance with a probability value of 0.0018 < 0.05, transfer pricing has no effect on tax avoidance with a probability value of 0.3186 > 0.05.
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017-2022 indriyani, jihan Putri; Hasanah, Neneng
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.99

Abstract

This research aims to find out and provide empirical evidence regarding the influence of the audit committee, company size and audit fees on audit quality. The population in this research is manufacturing companies operating in the Food and Beverage Sub Sector Companies Listed on the Indonesian Stock Exchange 2017-2022. the influence is partial or simultaneous. This research uses a quantitative approach and uses associative methods. The samples used were 10 samples of companies which used secondary data obtained from the Company's Financial Reports. The method used is statistical testing which includes logistic regression testing, hypothesis testing and coefficient of determination. The research results show that the audit committee partially has no effect on audit quality using the eviews version 9 and Microsoft Excel applications. The research results show that partially the audit committee has no effect on audit quality, partially company size has no effect on audit quality, partially audit fees have an effect on audit quality, simultaneously, audit committee, company size and audit fees have an effect on audit quality
PENGARUH PRUDENCE, PERSISTENSI LABA, STRUKTUR MODAL DAN KEBIJAKAN DEVIDEN TERHADAP KUALITAS LABA Nurdianti, Aulia; Anggraini, Anggun
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.108

Abstract

This research aims to provide empirical evidence regarding the influence of Prudence, Earnings Persistence, Capital Structure and Dividend Policy on Earnings Quality. The Quality of Earnings variable is measured by the Quality of Earnings Ratio, Prudence is measured by the KNSV Index, Earnings Persistence is measured by the Profit Persistence Index, Capital Structure is measured by DAR & Dividend Policy is measured by DPR. This type of research is quantitative research with a population of LQ45 companies registered on the IDX for 2018-2022. The sample in this study used a purposive sampling method, obtaining 17 companies. The data analysis technique uses multiple linear regression analysis methods using the Eviews 10 software program. The research results show that Prudence, Profit Persistence, Capital Structure and Dividend Policy simultaneously have a significant effect on Earnings Quality. Prudence partially has no effect on Earnings Quality. Partial Profit Persistence has no effect on Earnings Quality. Capital Structure partially has a significant positive effect on Earnings Quality. Dividend Policy partially has no effect on Earnings Quality.
RISIKO BISNIS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI Wedia Hastuti; Ida Adhani; Wiwi Novia
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.109

Abstract

Penelitian ini bertujuan untuk menentukan bagaimana struktur modal dipengaruhi oleh risiko bisnis, struktur aktiva, dan pertumbuhan perusahaan. Penelitian ini menggunakan sampling purposive, dan sampelnya mencakup lima puluh tujuh (57) data selama 3 tahun. Dari hasil uji t menunjukkan bahwa risiko bisnis memiliki dampak negatif dan signifikan terhadap struktur modal; struktur aktiva memiliki dampak positif dan signifikan terhadap struktur modal sebesar 4,381 dan Ttabel sebesar 1,67412; dan pertumbuhan perusahaan tidak memiliki dampak terhadap struktur modal sebesar 0,589 dan Ttabel sebesar 1,67412. Sementara itu hasil uji f menunjukkan Variabel risiko bisnis, struktur aktiva, dan profitabilitas memiliki nilai adjust R square sebesar 61,6%, dan variabel tambahan mempengaruhi 38,9% dari total. Hal ini menyimpulkan bahwa Risiko Bisnis, Struktur Aktiva, dan Pertumbuhan Perusahaan (sig 0,000 dan Fhitung 6,978) berpengaruh secara signifikan terhadap Struktur Modal. Kata Kunci : Risiko Bisnis, Struktur Aktiva, Pertumbuhan Perusahaan, dan Struktur Modal.
Pengaruh Ukuran Perusahaan, Intensitas Modal dan Intensitas Persediaan terhadap Agresivitas Pajak Ardiansyah, Riky; Fikriyah , Siti Hailatul
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.113

Abstract

This research aims to analyze the influence of Company Size, Capital Intensity, Inventory Intensity on Tax Aggressiveness. This type of research is quantitative with secondary data sources. The population in this research is industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample selection method used in this research was purposive sampling so that the final sample obtained was 12 companies. The analysis technique used in this research uses multiple linear regression analysis techniques. The research results show that simultaneously the variables Company Size, Capital Intensity, Inventory Intensity influence Tax Aggressiveness. Then partially it shows that Company Size, Capital Intensity, Inventory Intensity do not have a significant effect on Tax Aggressiveness
PENGARUH CAPITAL INTENSITY, FAMILY OWNERSHIP DAN STRATEGI BISNIS TERHADAP TAX AVOIDANCE Wulandari; Fikriyah, Siti Hailatul
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.114

Abstract

This research aims to find out and provide empirical evidence regarding Capital Intensity, Family Ownership and Business Strategy towards Tax Avoidance in Non-Cylinical Consumer Companies listed on the Indonesia Stock Exchange for the period 2018-2023. The type of research used is quantitative research. The number of samples in this study was 30 observation data from 5 non-cyclical consumer companies for the 2018-2023 period which was obtained using a purposive sampling method based on the criteria that had been carried out. The data used is secondary data, namely in the form of annual financial reports for the 2018-2023 period obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The data analysis technique used is data regression analysis using e-views 12 software. The results of this research based on partial test results state that Capital Intensity has an effect on Tax Avoidance, while Family Ownership and Business Strategy have no effect on Tax Avoidance. Based on the simultaneous test, it states that Capital Intensity, Family Ownership and Business Strategy simultaneously influence Tax Avoidance.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KEWAJIBAN MORAL DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Januanisa, Vina; Budiyarti, Nelly
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.117

Abstract

This study aims to analyze the influence of understanding tax regulations, moral obligations and tax amnesty on individual taxpayer compliance. This study was conducted on individual taxpayers registered at KPP Pratama Pondok Aren with a population of 427,078 taxpayers where the sample obtained by the slovin test was 100 individual taxpayers with a sampling technique using accidental sampling. The data used in this study are primary data collected using a questionnaire. The analysis technique uses multiple linear regression with the help of SPSS software version 22. The results of the analysis show that understanding tax regulations, moral obligations, and tax amnesty simultaneously have a positive effect on individual taxpayer compliance. Understanding tax regulations partially has a positive effect on individual taxpayer compliance. Moral obligations partially have a positive effect on individual taxpayer compliance. Tax amnesty partially has a positive effect on individual taxpayer compliance
PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA Veronika, Elsa; Rahma, Ayumi
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.118

Abstract

This research aims to determine the influence of financial performance, dividend policy and managerial ownership on earnings management. The type of research used is a quantitative approach with associative methods. The sampling technique in this research is purposive sampling. The population of this research is 125 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange and after following the sampling criteria, there were 13 companies with a research period of 5 (six) years producing 65 observation data. The data analysis technique used is panel data regression using E-views 12 software. The F test results show that financial performance, dividend policy and managerial ownership simultaneously influence earnings management. The t test results show that financial performance has an effect on earnings management, while dividend policy has no effect on earnings management and managerial ownership has no effect on earnings management.
PENGARUH PREFERENSI RISIKO, KEWAJIBAN MORAL DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA KANTOR SAMSAT CINERE KOTA DEPOK II) Rifki, Muhamad
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.119

Abstract

This study aims to analyze the influence of risk preferences, moral obligations, and tax socialization on taxpayer compliance. This study was conducted on motor vehicle taxpayers registered at the Cinere Samsat Office, Depok City II with a population of 390,126 taxpayers so that the number of samples was determined with the Slovin test at a margin of 10% of 100 taxpayers, with a sampling technique using Accidental Sampling. The data used in this study are primary data through the distribution of questionnaires. The data analysis technique in this study is multiple linear regression using SPSS 22 software. The results of the study indicate that risk preferences, moral obligations, and tax socialization simultaneously affect the compliance of motor vehicle taxpayers. Risk preferences do not affect the compliance of motor vehicle taxpayers. Moral obligations affect the compliance of motor vehicle taxpayers. Tax socialization does not affect the compliance of motor vehicle taxpayers. Based on the results of the study, it is expected that there will be an increase in motor vehicle taxpayer compliance through improvements and enhancements of risk preferences, moral obligations, and tax socialization.

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