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Jurnal Akuntansi Keuangan Dan Perpajakan
Published by Global Scients Publisher
ISSN : -     EISSN : 30638208     DOI : https://doi.org/10.62379/jakp
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2025): April - Juni" : 6 Documents clear
Pengaruh Profitabilitas, Likuiditas, dan Struktur Modal Terhadap Nilai Perusahaan (Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Renindy Indriany; Enny Arita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The aim of this research is to examine the influence of Profitability, Liquidity and Capital Structure on company value. Where profitability is measured using the ROA ratio, liquidity is measured using the CR ratio, capital structure uses the DER ratio, and company value is measured using the PBV ratio. This research uses a sample of fifteen insurance companies listed on the Indonesia Stock Exchange in 2020-2023. The sample selection method uses purposive sampling. The data analysis method used in this research is multiple regression analysis. SPSS is used as a method for analyzing the data obtained. The results of this research show that the variables profitability and liquidity have a positive but not significant effect on company value. Meanwhile, the capital structure variable has a positive and significant effect on company value.
Peran Opsen Pajak Kendaraan Bermotor, Dalam Meningkatkan Pendapatan Daerah, Di Samsat Kota Sukabumi Muhammad Angga Saputra; Ismet Ismatullah; Risma Nurmilah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the role of the Additional Collection (Opsen) of Motor Vehicle Tax in enhancing regional revenue at the Samsat Office of Sukabumi City. Utilizing a qualitative case study approach with data collected through interviews, observation, and document analysis, the research reveals that Samsat has actively implemented educational strategies to improve taxpayers' understanding of Opsen PKB, though limitations in resources and media diversification remain challenges. Findings indicate that Opsen PKB significantly boosts taxpayer compliance and contributes substantially to local revenue growth, with compliance rates increasing from 76.3% to 84.2% between 2022 and 2024. Key success factors include transparent fund utilization, digitalized payment systems, and enhanced service quality. Additionally, the study highlights a positive correlation between improved infrastructure funded by Opsen PKB and increased taxpayer willingness to pay. Nonetheless, challenges such as database limitations, inter-agency coordination gaps, and taxpayer object mobility persist. The research emphasizes the importance of institutional strengthening, system modernization, and integrated communication strategies to further optimize tax collection. These findings offer practical recommendations for improving regional fiscal independence and provide a theoretical contribution to local taxation studies.
Peran Bank Sentral Dalam Pengendalian Inflasi Dan Stabilitas Sistem Keuangan Rini Puji Astuti; Anugrah Arif Ivandi; Nita Aprilia
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research aims to analyze the role of the central bank in controlling inflation and maintaining the stability of the financial system in Indonesia. Controlled inflation and a stable financial system are two crucial aspects that support sustainable economic growth. As the monetary authority, the central bank is mandated to maintain price stability and financial system stability through monetary and macroprudential policies. The research employs a literature review method with a descriptive qualitative approach. Data were collected through document analysis, central bank annual reports, and related literature. The analysis was conducted by understanding and observing the policies implemented by the central bank in relation to macroeconomic theories and principles of financial system stability. The findings indicate that Bank Indonesia has successfully controlled inflation through the determination of benchmark interest rates and open market operations. Additionally, the implementation of macroprudential policies, such as supervision of capital adequacy ratios and bank liquidity, has strengthened the stability of the financial system
Kebijakan Moneter: Peran Bank Sentral Dalam Mengendalikan Inflasi Rini Puji Astuti; Shinta Amelia Putri; Ahmad Samsudin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Inflation, or the general rise in prices, is a big problem that can really hurt a country's economy. For Indonesia, a developing nation, keeping inflation under control is super important for steady economic growth and helping people get out of poverty. This study looks closely at how Bank Indonesia (our central bank) uses its policies to keep inflation in check and make sure our currency, the Rupiah, stays stable. We also explore how inflation affects Islamic banking, where fair and clear transactions depend on a stable currency. To do this research, we used a "literature review" method, which means we carefully read and analyzed many relevant books, journals, and reports. Our findings show that the central bank plays a vital role in fighting inflation by using tools like setting interest rates, buying and selling government securities (open market operations), and telling banks how much money they need to keep as reserves. The success of these policies depends on how much people trust the central bank, what's happening with the economy both locally and globally, and how well the central bank works with the government's financial policies. Basically, this research helps us better understand how our central bank keeps our money stable and helps our economy grow.
Implementasi Penggunaan Sistem Elektronik, Dan Bukti Potong E-Bupot, Dalam Kemudahan Pelaporan Pajak, Di Dinas Pekerjaan Umum Cipta Karya Dan Tata Ruang Kab. Jember M. Mirza Pratama; Retno Ayu Wulandari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to evaluate the effectiveness of implementing an electronic system and digital tax withholding receipts (e-Bupot) in facilitating tax reporting at the Department of Public Works, Human Settlements, and Spatial Planning of Jember Regency. Using a descriptive qualitative approach, data were collected through interviews, observations, and documentation involving employees directly engaged in the tax reporting process. The findings indicate that the e-Bupot system offers significant convenience, such as accelerating the reporting process, reducing errors, and enhancing data accuracy and security. This system replaces the previous manual method, which was time-consuming and prone to mistakes. However, challenges remain, particularly the lack of technical training for users. Overall, the implementation of e-Bupot is considered to support transparency, efficiency, and accountability in government tax administration. The study recommends providing regular training and conducting system evaluations to ensure the sustainability and optimization of e-Bupot implementation.
Pengaruh Transparansi Dan Akuntabilitas Terhadap Kepercayaan Peserta Pada PT. TASPEN (Persero) Cabang Mataram Nadia Setiawati; Rossi Maunofa Widayat; Nurul Hidayati Indra Ningsih; Sulhan Hadi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of transparency and accountability on participants' trust at PT TASPEN (Persero) Mataram Branch Office. The background of this research is based on the importance of transparency and accountability in building trust among participants as beneficiaries of pension and social insurance services. A quantitative research method was employed, with data collected through questionnaires distributed to 60 respondents who are service participants at PT TASPEN (Persero) Mataram Branch Office. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS software. The results indicate that transparency has a significant partial effect on participants' trust. Similarly, accountability also has a significant partial effect on participants' trust. Simultaneously, transparency and accountability have a significant influence on participants' trust. These findings suggest that transparency and accountability play a vital role in building and enhancing participants' trust in the services provided by PT TASPEN (Persero) Mataram Branch Office.

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