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Akuntansi dan Ekonomi Pajak: Perspektif Global
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30469872     EISSN : 30469856     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 106 Documents
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Peran Otomasi Pajak Berbasis API dalam Meningkatkan Kepatuhan UMKM: Studi Literatur Made Riska Putri Astiyanti; Luh Putu Meri Saptiani; Dwi Suci Jayanti Nirmala; I Wayan Agus Parta Wijaya
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 2 (2026): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i2.2206

Abstract

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization
Pengaruh Solvabilitas, Profitabilitas, Likuiditas, dan Biaya Operasional terhadap Book Tax Differences: Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Badrus Agusandara; Tresno Eka Jaya; Hera Khairunnisa
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 2 (2026): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i2.2209

Abstract

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.
Pengaruh Perencanaan Pajak dan Struktur Modal terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Pemoderasi Novianti Novianti; Lodang Prananta Widya Sasana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 2 (2026): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i2.2220

Abstract

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.
Pengaruh Transparansi dan Akuntabilitas Pajak terhadap Kepatuhan Wajib Pajak dalam Meningkatkan Tax Ratio Grace Dame Arta Sinaga; Jisman Lubis; Raysya Hertia; Angelina Grace Bawotong
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 2 (2026): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i2.2248

Abstract

This study examines the effect of tax transparency and accountability on taxpayer compliance and their implications for improving the tax ratio as an indicator of fiscal performance. The research is motivated by the relatively low and fluctuating tax ratio, which reflects tax gaps and structural weaknesses in the taxation system. The study aims to analyze how transparency and accountability influence taxpayer behavior and contribute to strengthening fiscal capacity. A mixed-methods approach was employed, combining descriptive quantitative analysis using secondary data and qualitative conceptual analysis based on the Slippery Slope Framework and the Allingham–Sandmo model. The analytical model positions taxpayer compliance as an intervening variable linking transparency and accountability to the tax ratio. Data were derived from tax ratio trends between 2017 and 2024, including the first quarter of 2025. The findings indicate that tax transparency enhances taxpayer trust by reducing information asymmetry and improving access to fiscal information, while accountability strengthens institutional legitimacy through responsible and auditable financial management. Both variables positively influence voluntary taxpayer compliance, which plays a crucial role in expanding the tax base and increasing government revenue. The study concludes that strengthening transparency and accountability is essential for improving taxpayer compliance, raising the tax ratio, and achieving sustainable fiscal performance.  
Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia sebagai Variabel Mediasi Sukmawati Melati Putri Kedaton; Suwandi Suwandi
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 2 (2026): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i2.2249

Abstract

The study aims to analyze the influence of internal control systems and the use of information technology on the quality of financial reports, with human resource competence serving as a mediating variable. The study was conducted at 18 Community Health Centers (Puskesmas) in Gresik Regency, with the main indicators being internal control systems, the use of information technology, financial report quality, and human resource competence. Using purposive sampling, a sample of 70 respondents comprising the population of Puskesmas employees in the Gresik region was selected for the study. The Partial Least Squares Structural Equation Modeling (SEM-PLS) method was used as the data analysis technique after all primary data were collected via a questionnaire specifically designed to represent the relevant variables. Based on the research results, the quality of financial reports has a positive impact when utilizing an information technology-based internal control system. However, human resource competence does not have a maximal impact on the utilization of the internal control system; nevertheless, a positive impact can be leveraged through the use of information technology. Further mediation analysis indicates that human resource competency mediates the correlation between internal control systems and financial statement quality. Conversely, human resource competency does not mediate the relationship between the utilization of information technology and financial statement quality. This study underscores the importance of internal control systems, the utilization of information technology, and human resource competency in producing optimal financial statement quality.
Implementasi Digitalisasi Sistem Informasi Akuntansi Berbasis PSAK 14 Persediaan dalam Meningkatkan Efektivitas Operasional Perusahaan Distribusi Fastener PT Multi Teknik Indonesia Viona Febriana; Alfitri Yani; Rimi Gusliana Mais
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 2 (2026): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i2.2282

Abstract

This study examines the implementation of digitalization of accounting information systems based on PSAK 202 Inventory in improving operational effectiveness at PT Multi Teknik Indonesia, a fastener distribution company. The objective of this research is to analyze how the implementation of an integrated digital accounting information system influences inventory management and operational efficiency. This study uses a qualitative descriptive approach with data collected through observation, interviews, and documentation. The results show that the implementation of a digital accounting information system integrated with inventory management software and barcode technology significantly improves the accuracy, speed, and reliability of inventory recording. The system enables real-time monitoring of stock levels and automatically records inventory transactions, reducing human errors and delays in reporting. Furthermore, the application of PSAK 202 ensures that inventory is measured based on acquisition cost and systematically recorded, improving the transparency and reliability of financial information. The findings also indicate that digitalization enhances coordination among departments, accelerates decision-making processes, and improves customer service quality through accurate stock availability information. However, several challenges were identified, including limited human resource competence, system disruptions, and high implementation costs. Overall, the study concludes that digital transformation of accounting information systems based on PSAK 202 significantly improves operational effectiveness in fastener distribution companies.

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