Jurnal Akuntansi Keuangan Dan Perpajakan
Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, Akuntansi Koperasi dan UMKM, Perpajakan, Akuntansi Perpajakan, administrasi Perpajakan, Akuntansi Tata kelola Perusahaan, Ekonomi syariah dan sektor publik. Jurnal Akuntansi Keuangan Dan Perpajakan (JAKP). Semua penerimaan naskah akan diproses secara double blind review oleh mitra bestari.
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<![CDATA[Pengaruh Good Corporate Governance, Intensitas Modal Dan Koneksi Politik Terhadap Tax Avoidance ]]>
<![CDATA[Jamilah, Siti]]>;
<![CDATA[Sri Agustini]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.43
<![CDATA[This research aims to determine the influence of good corporate governance, capital intensity, and political connections on tax avoidance. The population of this research involves banking companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. The type of research applied is quantitative research with an associative approach. The data used in this research is secondary data. Samples were selected using a purposive sampling method, and from this method 140 data samples were obtained. The analytical method used is multiple linear regression with panel data, with data processing carried out using the Eviews 13 program. The results of this research show that good corporate governance, capital intensity and political connections simultaneously have a positive effect on tax avoidance. However, partially, the results show that good corporate governance as measured through the proxies of the independent board of commissioners and audit committee has no effect on tax avoidance. Furthermore, capital intensity and political connections partially have a positive effect on tax avoidance.]]>
<![CDATA[Pengaruh Komite Audit, Dewan Komisaris Independen Dan Kepemilikan Intitusional Terhadap Nilai Perusahaan Sektor Makanan Dan Minuman (Studi Empiris Pada Perusahaan Manufaktur SUB Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) ]]>
<![CDATA[Syalsabila Putri]]>;
<![CDATA[Rahmaita]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.61
<![CDATA[This research aims to determine the influence of the audit committee, independent board of commissioners and institutional ownership on company value. This type of research is correlational research, with a quantitative approach. This research uses secondary data taken from the BEI data website. The sample used was 68 food and beverage sector companies over a 4 year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with analysis tools using SPSS 21. The results of this research show that the audit committee variable has a negative and significant effect on company value, the independent board of commissioners variable has a positive and significant effect on company value, the institutional ownership variable has no significant effect on the value of the company.]]>
<![CDATA[Pengaruh Sales Growth, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance ]]>
<![CDATA[Laela Komalasari]]>;
<![CDATA[Suharna]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.75
<![CDATA[This research aims to analyze the influence of sales growth, capital intensity and inventory intensity on tax avoidance in companies. Tax avoidance is a company's attempt to minimize tax liabilities by exploiting loopholes in tax regulations without breaking the law. Factors such as the influence of sales growth, capital intensity and inventory intensity are thought to have a significant impact on the tax avoidance strategy adopted by the company. The research uses quantitative methods with secondary data obtained from the financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis technique used is multiple linear regression to test the relationship between the independent variable and the dependent variable. The Sales Growth variable is measured based on the company's revenue growth from year to year, Capital Intensity is measured by comparing fixed assets with total assets, while Inventory Intensity is calculated based on the proportion of inventory to total assets. The research results show that sales growth, capital intensity and inventory intensity simultaneously influence tax avoidance. Partially, sales growth does not show a significant influence on tax avoidance. Capital Intensity was found to have a significant influence, where companies with high capital intensity were more likely to practice tax avoidance. However, Inventory Intensity did not show a significant influence on tax avoidance in this research. Overall, this research provides insight into the factors that influence tax avoidance behavior in companies, as well as practical implications for regulators and company management in understanding the dynamics of tax management.]]>
<![CDATA[Analisis Financial Distress Menggunakan Metode Altman Dan Zmijewski (Studi Kasus Pada Perusahaan Subsektor Tekstil Dan Garment Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023) ]]>
<![CDATA[Sifha Hafidza]]>;
<![CDATA[Diah Yudhawati]]>;
<![CDATA[Muhammad Zakie Hanifan]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.80
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis financial distress dengan menggunakan metode Altman dan Zmijewski pada Perusahaan Subsektor Tekstil dan Garmen serta mengetahui keakuratan metode Altman dan Zmijewski dalam memprediksi financial distress. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang diperoleh dalam penelitian ini adalah data sekunder. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 4 perusahaan Tekstil dan Garmen. Objek penelitian ini adalah PT Trisula Textile Industries Tbk, PT Asia Pacific Investama Tbk, PT Trisula International Tbk dan PT Uni-Charm Indonesia Tbk. Hasil penelitian menunjukkan bahwa analisis financial distress pada perusahaan Subsektor Tekstil dan Garmen periode 2020-2023 dengan menggunakan metode altman menghasilkan rata-rata tingkat akurasi sebesar 93,75% dan menggunakan metode zmijewski menghasilkan rata-rata tingkat akurasi sebesar 81,25%.]]>
<![CDATA[Pengaruh Cash Flow, Kepemilikan Manajerial dan Growth Opportunity Terhadap Konservatisme Akuntansi ]]>
<![CDATA[Setyaningrum, Wulan]]>;
<![CDATA[Meta Nursita]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.81
<![CDATA[This research aims to empirically prove the influence of cash flow, managerial ownership and growth opportunity on accounting conservatism. This research was conducted by taking a sample of financial sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The type of data used in this research is secondary data in the form of financial reports that have been audited and published on the Indonesia Stock Exchange (BEI) from 2018-2023. The samples were collected using a purposive sampling method with the number of companies sampled being 11 companies with a research period of 6 years, thus obtaining 66 data. The results of this research show that: (1) Cash Flow, Managerial Ownership and Growth Opportunity have an effect on Accounting Conservatism, (2) Cash Flow has an effect on Accounting Conservatism, (3) Managerial Ownership has an effect on Accounting Conservatism, (4) Growth Opportunity has an effect on Conservatism Accountancy.]]>
<![CDATA[Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Alvina Ramadhan]]>;
<![CDATA[Sri Nitta Crissiana Wirya Atmaja]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.139
<![CDATA[This study analyzes the effect of taxpayer awareness, tax knowledge, and fiscus service on the compliance of motor vehicle taxpayers at SAMSAT Balaraja. This research uses a quantitative approach with primary data collected through questionnaires from registered taxpayers. The sample consists of 100 respondents selected using the incidental sampling method. Data analysis was conducted using multiple linear regression with SPSS version 27 software. The results show that taxpayer awareness, tax knowledge, and fiscus service have a significant effect, both simultaneously and partially, on the compliance of motor vehicle taxpayers. The Adjusted R-square value reveals that these variables explain 33.0% of the variation in motor vehicle taxpayer compliance, while the remaining 67.0% is influenced by other factors outside the scope of this study. This research emphasizes the importance of improving awareness, education, and service quality to enhance motor vehicle taxpayer compliance]]>
<![CDATA[Pengaruh Perencanaan Pajak, Sales Growth dan Ukuran Perusahaan Terhadap Tax Avoidance ]]>
<![CDATA[Hermika, Vemira]]>;
<![CDATA[Puspita Handayani2]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.141
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Perencanaan Pajak, Sales Growth dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan Consumer Non-Cyclicals yang terdaftar Bursa Efek Indonesia (BEI) 2020-2023. Populasi penelitian berjumlah 125 perusahaan yang diambil sampel sebanyak 24 perusahaan dengan menggunakan metode purposive sampling. Data didapat dengan mengumpulkan laporan keuangan pada tahun 2020-2023 dan dianalisis menggunakan software Eviews versi 12. Hasil penelitian ini menunjukkan bahwa secara parsial Perencanaan Pajak tidak berpengaruh terhadap Tax Avoidance, Sales Growth berpengaruh terhadap Tax Avoidance dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance. Secara simultan Perencanaan Pajak, Sales Growth dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance.]]>
<![CDATA[Pengaruh Rasio Likuiditas Dan Profitabilitas Terhadap Kinerja keuangan pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2019 - 2023 ]]>
<![CDATA[Widia Ningsih]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.148
<![CDATA[This research aims to evaluate the influence of liquidity ratios (Current Ratio) and profitability (Net Profit Margin) on the financial performance (Return on Assets) of food and beverage subsector manufacturing companies on the Indonesia Stock Exchange during the 2019-2023 period. The research method uses a quantitative approach with descriptive statistical analysis and multiple regression. The results of this research show that the effect of the liquidity ratio on the company's financial performance was found to be significant (β = 0.361, p < 0.05), as was the profitability ratio (β = 0.669, p < 0.05). Regression analysis shows that the two independent variables are able to explain 77.6% of the variation in the company's financial performance (Adjusted R Square = 0.776). In addition, the simultaneous F test shows that the influence of the two independent variables simultaneously is also significant (F = 150.213, p < 0.05), validating the third hypothesis (H3) that liquidity and profitability ratios jointly contribute to the company's financial performance.]]>
<![CDATA[Pengaruh Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen (Studi Perusahaan Pada Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun (2019-2023) ]]>
<![CDATA[Rika Kartika]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.151
<![CDATA[This research aims to determine the influence of profitability and liquidity on dividendl policy in a study of companies in the property and real estate sector listed on the Indonesian Stockl Exchange for the period (2019-2023). The method used in this research is the descriptive associative method. Data collection techniques are carried out through secondary data, namely data obtained indirectly by studying documents related to research. Data is taken in the form of published data on thel official website of the Indonesian Stock Exchange.The sampling technique in this research used the purposive sampling method. The population in this studyl was 98 companies and the sample used was 11 companies in the property and real estate sector listed on the Indonesian Stock Exchange for the period (2019-2023). The analytical methods used in this research are descriptive analysis, regression analysis with normality test, multicollinearity test and autocorrelation test, hypothesis testing using the t test and analysis of the coefficient of determination.]]>
<![CDATA[Pengaruh Pemahaman Aturan Pajak Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Perusahaan Manufaktur Elektronik Elektrik Di Kawasan EJIP Yang Tergabung Dalam Anggota Serikat FSPMI) ]]>
<![CDATA[Imam Hadiyanto]]>
<![CDATA[ Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember ]]>
Publisher : <![CDATA[GLOBAL SCIENTS PUBLISHER ]]>
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DOI: 10.62379/jakp.v1i2.152
<![CDATA[This study aims to analyze the relationship between understanding tax rules and tax socialization on individual taxpayer compliance in the Electronic Electrical Manufacturing Company located in the EJIP Area of South Cikarang and affiliated with the FSPMI union. The method used is a quantitative research design with data collection through questionnaires, literature studies, and internet research. The sample was taken using a purposive sampling method from a population of 37,000 taxpayers, with 100 respondents who were individual taxpayers from 18 companies registered with the KKP of South Cikarang. Data analysis was carried out using descriptive and regression analysis, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results of the study indicate that partially, both understanding tax rules and tax socialization have a positive and significant effect on taxpayer compliance. Simultaneously, these two variables are also proven to have a significant effect on individual taxpayer compliance at the research location. This finding confirms the importance of understanding and socialization of taxation in increasing the level of taxpayer compliance.]]>
