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JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Published by Universitas Muhammadiyah Ponorogo
ISSN : 28081234     EISSN : 2808098X     DOI : ttps://doi.org/10.24269/japp
Core Subject : Economy,
Economics, Econometrics & Finance
JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 75 Documents
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The Effectiveness of the Coretax System as a Support for the Quality of Tax Services at the Kediri Pratama Tax Service Office (KPP) Ikrima Salsabila, Kharisma Rada; Pertiwi, Dwi Ari
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12873

Abstract

Digital transformation in tax administration plays a crucial role in improving service effectiveness and the quality of public services. This study aims to analyze the effectiveness of the Coretax System in supporting the quality of tax services at the Pratama Tax Office (KPP) Kediri. This research employed a qualitative descriptive approach with data collected through in-depth interviews, direct observation, and documentation involving tax officers and taxpayers who used the Coretax System during the period of September to November 2025. The results indicate that the Coretax System contributes significantly to faster service processes, improved accuracy and integration of information, easier access for taxpayers, and higher efficiency in administrative procedures. Nevertheless, several challenges were identified, including system slowdowns during peak service hours, incomplete data migration, and limited digital literacy among some taxpayers. Overall, the Coretax System is considered effective in enhancing tax service quality at KPP Pratama Kediri, although further optimization is still required to improve system stability and strengthen user readiness.
Pengaruh E-Filing, Dan Peran Relawan Pajak Terhadap Kepatuhan Pelaporan SPT Wajib Pajak Pada KPP Lamongan Sari, Cici Avita
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12888

Abstract

The study aims to determine the Effect of E-Filing and Tax Volunteers on Taxpayer SPT Reporting Compliance at the Lamongan Tax Office (KPP) located at Jl. Raya Sunan Giri No. 72, Beringin, Tumenggungan, Lamongan. This study is a survey with quantitative research. The population in this study are Individual Taxpayers who have been registered at the Lamongan KPP. Sampling uses a Purposive Sampling technique and a sample of 100 respondents was obtained using the Slovin formula. Data collection techniques in this study use interviews and questionnaires. Data analysis used is a validity test, reliability test, multiple linear regression analysis, classical assumption test, R2 determination coefficient test, and hypothesis testing through the t test which is used to determine the Effect of E-Filing and the Role of Tax Volunteers partially on Taxpayer SPT Reporting Compliance at the Lamongan KPP. From the analysis results obtained the results of the t-test variable t arithmetic = 3,722 > t_table = 1,290 which states that E-Filing has an effect on Taxpayer SPT Reporting Compliance. The Role of Tax Volunteers variable t arithmetic = 4,695 > t_table = 1,290 which states that the Role of Tax Volunteers has an effect on Taxpayer SPT Reporting Compliance. While the R Square of 0,986 shows that 98,6% of the Taxpayer SPT Reporting Compliance variable is influenced by E-Filing and the Role of Tax Volunteers. While the remaining 1,4% is influenced by other variables not studied. Keywords: E-Filing, The Role Of Tax Volunteers, And Taxpayer SPT Reporting Compliance, Taxpayer Awareness, Taxpayer Compliance.
Perlakuan Akuntansi Pajak Pertambahan Nilai dan Pengaruhnya terhadap Laporan Keuangan dalam Program MBG di Kecamatan Babat Dwi Mahbubah, Luluk
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12943

Abstract

This study aims to analyze the application of Value Added Tax (VAT) accounting treatment and its impact on the quality of financial statements in the Free Nutritious Meal Program in Babat District. A qualitative descriptive approach was employed by conducting in-depth interviews, observations, and documentation analysis involving program managers, school representatives, and MSMEs as food suppliers. The findings reveal that VAT accounting treatment has not been fully implemented in accordance with existing regulations. Several transactions involving taxable entrepreneurs were recorded without separating the VAT component, causing the tax to be included as an operating expense instead of being recognized as input or output VAT. This condition affected the accuracy and fairness of the financial statements. However, there has been an improvement in understanding and implementation following socialization and assistance efforts. The study concludes that proper VAT accounting treatment plays a crucial role in enhancing transparency, accountability, and the reliability of financial reporting in government nutrition programs. Therefore, clear technical guidelines and continuous capacity building are necessary to improve financial governance in similar programs. Keywords: Value Added Tax, Accounting Treatment, Financial Statements, Free Nutritious Meal Program, Babat District.
Pengaruh Transaksi, Akurasi Keuangan dan Kinerja Keuangan Terhadap Pencapaian Pendapatan UMKM dalam Penggunaan Aplikasi QRIS Depitasari, Audri
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12946

Abstract

The development of digital payment systems has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adopt the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method. However, the use of QRIS is not only related to transaction convenience but also affects financial management and income achievement of MSMEs. This study aims to analyze the effect of transactions, financial accuracy, and financial performance on MSMEs’ income achievement in the use of QRIS applications. This research employs a quantitative approach using a survey method. Data were collected from 70 MSME respondents who use QRIS through questionnaires measured using a Likert scale. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that transactions, financial accuracy, and financial performance partially have a positive and significant effect on MSMEs’ income achievement. Furthermore, the simultaneous test results show that all independent variables jointly have a significant effect on MSMEs’ income achievement. This study concludes that the optimal use of QRIS can enhance MSMEs’ income by improving transaction efficiency, financial recording accuracy, and overall financial performance. Keywords:. QRIS; Transactions; Financial Accuracy; Financial Performance; MSME Revenue
Pengaruh Kualitas Audit terhadap Keandalan Laporan Keuangan KSU Kencana Makmur Cabang Laren di Kabupaten Lamongan Khamidiyah, Khusnul
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12947

Abstract

This study aims to analyze the effect of audit quality on the reliability of financial statements at KSU Kencana Makmur, Laren Branch, Lamongan Regency. Audit quality is considered an important factor in enhancing users’ trust in financial statements by ensuring reliable, relevant, and fairly presented financial information. This research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to management and employees involved in financial management. Data analysis was conducted using simple linear regression to determine the effect of audit quality on the reliability of financial statements. The results of this study are expected to provide practical implications for cooperatives in improving audit quality in order to produce more reliable and accountable financial statements. Keywords: audit quality, financial statement reliability, cooperative, audit

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