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Pajak dan Manajemen Keuangan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046899X     EISSN : 30469848     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Manajemen, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 95 Documents
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Analisis Kritis Atas Penentuan Dasar Pengenaan Pajak dalam Pemotongan PPH Pasal 23 Atas Jasa Ekspedisi: Studi Kasus pada Pola 'All-In' yang Menginklusi Biaya Operasional di PT MPX Indonesia Fransisca Anggraeni; Ratna Septiyanti
Pajak dan Manajemen Keuangan Vol. 3 No. 2 (2026): April: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i2.2180

Abstract

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.
Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan pada PT Elang Mahkota Teknologi Tbk Periode 2015-2024 Geetha Wulandari Safitri; Muhamad Nurhamdi
Pajak dan Manajemen Keuangan Vol. 3 No. 2 (2026): April: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i2.2181

Abstract

This study aims to analyze the effect of capital structure and financial performance on firm value at PT Elang Mahkota Teknologi Tbk during the period 2015–2024. Capital structure is proxied by the Debt to Equity Ratio (DER), financial performance is measured by Return on Equity (ROE), and firm value is proxied by Price to Book Value (PBV). This research employs a quantitative approach with a descriptive method. The data analysis techniques used include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that capital structure (DER) has a positive and significant effect on firm value, as indicated by a t-statistic of 3.302, which is greater than the t-table value of 2.365, with a significance level of 0.013 (< 0.05). Financial performance (ROE) also has a positive and significant effect on firm value, with a t-statistic of 2.638, exceeding the t-table value of 2.365, and a significance level of 0.034 (< 0.05). Simultaneously, DER and ROE have a significant effect on firm value, as evidenced by an F-statistic of 6.384, which is greater than the F-table value of 4.737, with a significance level of 0.026 (< 0.05). The coefficient of determination indicates that 64.6% of the variation in firm value can be explained by capital structure and financial performance, while the remaining percentage is influenced by other variables outside the research model.
Analisis Financial Distress Menggunakan Model Springate dan Model Grover pada PT Garuda Indonesia (Persero) Tbk Periode 2015–2024 Nabila Amalia Nurrohmah; Agus Supriatna
Pajak dan Manajemen Keuangan Vol. 3 No. 2 (2026): April: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i2.2183

Abstract

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.
Dinamika Kepatuhan Wajib Pajak di Indonesia: Antara Kesadaran Individu dan Efektivitas Sistem Perpajakan Ni Komang Mira Canthika Kencana Wati Karang; Ni Kadek Dwi Anggi Maharani; Sindy Anggriana; Luh Oktavia Sulistiawati; Chosy Agatha Br Colia
Pajak dan Manajemen Keuangan Vol. 3 No. 2 (2026): April: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i2.2203

Abstract

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.
Kesadaran Pajak pada Generasi Muda: Antara Edukasi Perpajakan dan Persepsi terhadap Kewajiban Negara Desta Dwi Widyadarma; Ni Kadek Gita Sri Wardini; Putu Gede Ardika; Devina Zanati Dwi Aprilianda; Septi Adelina Simanullang
Pajak dan Manajemen Keuangan Vol. 3 No. 2 (2026): April: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i2.2204

Abstract

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.
Kecerdasan Buatan dalam Sistem Pendukung Keputusan Keuangan: Tinjauan Literatur Sistematis (2020–2026) Amalia Zeta Syarofina; Hamdani Hamdani
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2300

Abstract

The growing development of Artificial Intelligence (AI) research in the financial industry reflects the increasing integration of advanced technologies into financial activities and services. This growth has prompted scholars to explore which areas of finance are most frequently studied and what types of AI applications are most common in current academic discussions. To address these questions, this study uses a systematic literature review (SLR) by examining journal articles indexed in Scopus, from Q1 to Q4 classifications, published between 2020 and 2026. The initial search identified 907 relevant publications. However, after applying the PRISMA screening and eligibility procedures, only 31 articles met the inclusion criteria and were selected for further review. These studies were analyzed using bibliometric mapping with VOSviewer software and supplemented by qualitative content analysis. The results show that Fintech and risk management are the most widely discussed topics in AI-related financial research. Additionally, Machine Learning is the most prominent AI technology used in the financial sector, especially in fostering innovation, enhancing operational performance, and supporting strategic decision-making. The review also emphasizes that combining Machine Learning and risk management is the most important and rapidly growing area of research within finance.
Analisis Kepatuhan Wajib Pajak Badan terhadap Pemungutan Pajak Penghasilan Pasal 22 Atas Kegiatan Impor Barang Sartika Tri Mulia; Arya Fadila
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2313

Abstract

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.
Analisis Upaya Optimalisasi Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam Meningkatkan Pendapatan Asli Daerah (PAD) di Kota Tangerang Selatan Tesa Afliyenti; Ida Matus Silmi; Muhammad Aprizal; Raza adrian ananta
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2314

Abstract

This study is motivated by the importance of optimizing the revenue from Rural and Urban Land and Building Tax (PBB-P2) as one of the sources of Regional Original Revenue (PAD) in South Tangerang City. This study aims to analyze the condition of PBB-P2 management, analyze the optimization efforts of PBB-P2 revenue carried out by the local government, and analyze how the optimization of PBB-P2 revenue contributes to increasing Regional Original Revenue (PAD) in South Tangerang City. This study uses a descriptive qualitative approach with data collection techniques through interviews, documentation, and literature studies. The results of the study indicate that the management of PBB-P2 in South Tangerang City has been carried out through various stages, starting from data collection of tax objects, tax determination, to tax collection from taxpayers. Efforts to optimize PBB-P2 revenue are carried out through various policies and programs, such as arrears collection programs (Pentungan), the provision of incentives in the form of discounts and reductions in administrative sanctions, and improvements in tax payment services. The optimization of PBB-P2 revenue plays an important role in increasing Regional Original Revenue (PAD) in South Tangerang City. This study shows that optimizing regional tax revenue requires proper management as well as policy support and public compliance.
Tantangan Manajemen SDM dalam Menghadapi Generasi Z di Dunia Kerja Modern Nazwa Aulia Nurzahra; Tamara Nuramalia; Zakia Suci Amalia; Sri Mulyeni
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2321

Abstract

The development of digital technology and changing dynamics of the modern workplace have brought new challenges to human resource (HRM) management, particularly in addressing the characteristics of Generation Z as a new workforce. Generation Z is known as a generation born and raised in the digital era, thus possessing different mindsets, communication styles, and work expectations than previous generations. This study aims to analyze the challenges of HRM management in dealing with Generation Z in the modern workplace and formulate adaptive strategies that organizations can implement. The research method used was a qualitative approach with a literature review through data collection from relevant scientific journals and research articles. The results indicate that the main challenges faced by organizations include high turnover rates, changing communication patterns, the need for work flexibility, demands for mental well-being, and the acceleration of digital transformation. Generation Z prefers a participatory leadership style, a supportive work environment, and opportunities for continuous personal development. Organizations need to implement more flexible, humanistic, and technology-based HRM strategies to increase the loyalty and productivity of young employees. The study's conclusion confirms that organizational success in dealing with Generation Z is largely determined by the ability of HRM management to integrate technology with a people-centric leadership approach.
Analisis Implementasi PPh Pasal 4 Ayat (2) dan Implikasinya terhadap Manajemen Keuangan pada PT. Ciputra Development Tbk Tahun 2024 Ainun Niswati; Rudi Sanjaya; Rindi Kartika; Jefin Kristenson
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2365

Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 4 Paragraph (2) and its implications for financial management at PT Ciputra Development Tbk (CTRA) in 2024. The study used a qualitative approach using documentation study techniques on the company's consolidated financial statements and relevant tax regulations. The results indicate that the Final Income Tax burden of IDR 311.89 billion significantly impacted the company's cost structure and cash flow. Differences in Final Income Tax rates in the real estate, property rental, and construction services business segments require accurate income classification and integrated tax administration management. The implementation of the Unified e-Bupot system has been proven to improve tax administration efficiency and minimize the risk of data discrepancies with the Directorate General of Taxes. In addition, the company implemented a tax dispute mitigation strategy by strengthening documentation and legal approaches. This study implies that the integration of tax management, information technology, and good corporate governance is a critical factor in maintaining tax compliance and the stability of the financial performance of property companies.

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