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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 12 Documents
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Search results for , issue "Vol. 2 No. 2 (2025): Oktober - Desember" : 12 Documents clear
Analisis Faktor Fundamental Terhadap Return Saham (Studi Kasus Pada Sub Sektor Telecommunication yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2023) Septi Wulandari; Diah Yudhawati; Angga Prasetia
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The aim of this research is to determine the effect of Total Assets Turnover (TAT), Net Profit Model (NPM), and Debt to Equity Ratio (DER) on stock returns in telecommunications subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The population in this study consisted of 5 telecommunications subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The sampling technique uses the purpose sampling method. The type of data used in this research is quantitative data with descriptive analysis, panel data regression, classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination test. The selected model is the Common Effect Model (CEM). The research results show that Total Asset Turnover (TAT (X1)) and Debt to Equity Ratio (DER(X3)) partially have no significant effect on stock returns, while Net Profit Margin (NPM (X2)) partially has a significant effect on stock returns. Simultaneous data analysis shows that Total Asset Turnove (TAT (X1)), Net Profit Margin (NPM (X2)), and Debt to Equity Ratio (DER (X3)) have a significant effect on stock returns.
Pengaruh Tingkat Suku Bunga Dan Inflasi Terhadap Harga Saham Pada Sektor Makanan Dan Minuman Perusahaan Yang Terdapat Di BEI Periode TAHUN 2020 - 2024 Muhsin Shibghatullah Izh-Haruddin; Asrah Tandirerung Ranteallo
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat suku bunga dan inflasi terhadap harga saham pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan dan data ekonomi makro dari Bank Indonesia dan Badan Pusat Statistik. Hasil penelitian menunjukkan bahwa secara parsial, tingkat suku bunga berpengaruh negatif dan signifikan terhadap harga saham. Sebaliknya, inflasi tidak berpengaruh signifikan terhadap harga saham. Secara simultan, tingkat suku bunga dan inflasi berpengaruh signifikan terhadap harga saham sektor makanan dan minuman. Penelitian ini memberikan kontribusi bagi pelaku pasar modal dan manajemen perusahaan untuk lebih memperhatikan dinamika suku bunga dan inflasi sebagai faktor eksternal yang dapat memengaruhi kinerja saham di sektor makanan dan minuman.
Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Air Minum Dalam Kemasan (AMDK) Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2024 Ardini , Ismi Dwi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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This study compares the financial performance of three bottled drinking water (BDW) companies listed on the Indonesia Stock Exchange, namely PT Mayora Indah Tbk (MYOR), PT Sariguna Primatirta Tbk (CLEO), and PT Akasha Wira International Tbk (ADES) during the 2020–2024 period. Data were obtained from annual financial reports and analyzed using liquidity, solvency, activity, and profitability ratios. The results show that ADES has the most stable liquidity, MYOR remains adequate though fluctuating, while CLEO shows an improving trend. CLEO records the highest solvency risk, MYOR maintains a healthy capital structure, and ADES shows improvement despite an increase in DER. In terms of activity, CLEO is the most efficient in asset turnover. Regarding profitability, CLEO and ADES are more efficient in managing earnings compared to MYOR.
Analisis Penilaian Kinerja Keuangan Menggunakam Penerapan Economic Value Added Pada PT. Fiber Networks Indonesia Siti Nurhalizah; Dhuha Safria; Chanissa Purwaningrum
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Financial performance assessment is essential in creating added value for shareholders, especially when a company faces operational and capital management challenges. This study aims to analyze the financial performance of PT Fiber Networks Indonesia using the Economic Value Added (EVA) method to evaluate the extent to which the company is able to generate economic value. The research employs a quantitative non-statistical approach, utilizing secondary data obtained from the company’s annual financial statements. The EVA calculation in this study considers three main variables: NOPAT, WACC, and Invested Capital. The results indicate that the company did not create economic value in all observed years. For instance, in 2022, the EVA value was negative, implying that the company had not yet covered its cost of capital. However, in 2024, the EVA turned positive, reflecting improved efficiency and the success of implemented financial strategies. The study concludes that EVA trends fluctuated, showing a downward tendency from 2021 to 2023, before increasing again in 2024. Factors influencing EVA include operational efficiency, capital structure, and investment management. It is recommended that PT Fiber Networks Indonesia continue enhancing operational efficiency, optimizing capital structure, and strengthening communication with shareholders to ensure sustainable economic value creation.
Pengaruh Struktur Kepemilikan, Beban Pajak Tangguhan, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Riska Dwi Utami
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze how ownership structure, deferred tax expense, and firm size affect tax aggressiveness in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange. The research method used is a quantitative approach with panel data regression techniques, and the type of data used is secondary data. In this study, to obtain samples that meet specific criteria, the purposive sampling method was applied. The population consists of 132 companies, and 8 sample companies were obtained, resulting in 48 research observations over a six-year period from 2019 to 2024. The results of the study show that, partially, ownership structure has no effect on tax aggressiveness, deferred tax expense has no effect on tax aggressiveness, firm size has an effect on tax aggressiveness, and simultaneously, ownership structure, deferred tax expense, and firm size have an effect on tax aggressiveness.
Pengaruh Komite Audit, Komisaris Independen, Ukuran perusahaan dan Financial Distress Terhadap Integritas Laporan Keuangan Rembulan Nur Purnamasari; Andri Syahputra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
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This study analyzed the influence of the Audit Committee, Independent Commissioners, Company Size, and Financial Distress on Financial Statement Integrity. The study was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange between 2020 and 2024. The methodology used was panel data regression. Purposive sampling was used to select 23 companies, covering a five-year period from 2020 to 2024, resulting in 115 samples. Data were taken from audited financial statements and annual reports published by each company. Hypothesis testing was conducted using Eviews Series 12. The results showed that, partially, the Audit Committee had no effect on Financial Statement Integrity, Independent Commissioners had no effect on Financial Statement Integrity, Company Size had no effect on Financial Statement Integrity, and Financial Distress had a negative effect on Financial Statement Integrity. Simultaneously, the Audit Committee, Independent Commissioners, Company Size, and Financial Distress all had an effect on Financial Statement Integrity.
Pengaruh Financial Stability, Financial Distress, Kepemilikan Institusional, Dan Komite Audit Terhadap Kecurangan Laporan Keuangan Rizqi Ramadhan Situmorang; Andri Syahputra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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This study was conducted to analyze Financial Stability, Financial Distress, Institutional Ownership, and Audit Committee on Financial Statement Fraud. The study was conducted on Infrastructure sector companies listed on the Indonesia Stock Exchange in 2020-2024. The methodology used is panel data regression. Sample selection was carried out using a purposive sampling method so that 23 companies were obtained as research samples and the period studied was 5 years, namely from 2020 to 2024, resulting in 115 samples. The data used were taken from audited financial statements and annual reports published by each company studied. Hypothesis testing was conducted using the Eviews series 12 application. The results of the study indicate that Financial Stability partially affects Financial Statement Fraud, Financial Distress does not affect Financial Statement Fraud, Institutional Ownership does not affect Financial Statement Fraud, and the Audit Committee does not affect Financial Statement Fraud. Financial Stability, Financial Distress, Institutional Ownership, and Audit Committees simultaneously influence Financial Statement Fraud.
Analisis Pajak Penghasilan (PPh) Pasal 21 Coretax Atas Jasa Pelayanan Kapitasi Dokter Internship Puskesmas Ngronggot Tahun 2025 MARIYAH, Mariyah; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
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This study aims to analyze the implementation of Coretax-based Income Tax (PPh) Article 21 on capitation services for non-ASN doctors (internship doctors) at the Ngronggot Community Health Center in 2025. The study used a qualitative descriptive approach with a case study design. Data were obtained through observation, interviews, and documentation of the management of capitation services and the withholding of PPh Article 21 during the period July–September 2025. The results indicate that non-ASN doctors are categorized as non-employees, therefore, the imposition of PPh Article 21 on capitation services uses a progressive rate in accordance with Article 17 of the Income Tax Law. The amount of PPh Article 21 withheld is in line with the gross income received by each doctor. The implementation of Coretax supports orderly tax administration through a more systematic and documented process of tax calculation, withholding, and reporting. The study's conclusions indicate that the application of Coretax-based Article 21 Income Tax on capitation services for non-ASN doctors at the Ngronggot Community Health Center complies with applicable tax regulations and reflects tax compliance in the primary healthcare sector.
Pengaruh Kenaikan PBB-P2 Terhadap Daya Beli Dan Kepatuhan Masyarakat Dalam Membayar Pajak Alya Safina Nainggolan; Riska Rahmadhani; Rahma Akhyar; Mega Metalia; Ratna Septiyanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Penelitian ini mengevaluasi dampak kebijakan kenaikan tarif Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap daya beli dan kepatuhan masyarakat di Kelurahan Kaliawi, Bandar Lampung. Menggunakan pendekatan kuantitatif dengan analisis regresi linier sederhana terhadap 53 responden, studi ini menemukan dua hasil krusial. Pertama, kenaikan PBB-P2 berpengaruh positif dan signifikan terhadap daya beli masyarakat. Temuan anomali ini mengindikasikan bahwa segmentasi objek pajak berjalan efektif, di mana beban kenaikan tarif terdistribusi pada wajib pajak dengan kemampuan bayar memadai, sementara kelompok rentan terlindungi oleh insentif fiskal. Kedua, kenaikan tarif tidak berpengaruh signifikan terhadap kepatuhan membayar pajak, yang menandakan bahwa perilaku kepatuhan bersifat inelastis terhadap perubahan tarif dan lebih dipengaruhi faktor non-finansial. Implikasinya, optimalisasi penerimaan pajak daerah sebaiknya tidak hanya bertumpu pada penyesuaian tarif, melainkan pada penguatan sistem administrasi dan integrasi layanan publik.
Analisis Analisis Kenaikan PPN 12% terhadap Praktik Penghindaran Pajak pada Pelaku UMKM: Studi Kasus Perilaku Kepatuhan di Indonesia Sutrisno, Wilda erinda; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the impact of the increase in the Value Added Tax (VAT) rate to 12% under Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on tax avoidance practices among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on the frequency, types of avoidance practices, and driving factors such as capital limitations, administrative complexity, and regulatory uncertainty. Using a mixed methods approach, this research combines questionnaire surveys of 1,000 MSMEs, in-depth interviews with 50 MSME owners, and secondary data analysis from reports by the Directorate General of Taxes (DJP) and the Central Statistics Agency (BPS). Quantitative analysis through multiple linear regression shows a positive coefficient of 0.42 for VAT increase (p-value <0.05), with R-squared of 0.68, while qualitative analysis identifies themes such as financial burden and avoidance strategies. Key findings indicate a decline in tax compliance from 70% to 55%, an increase in avoidance up to 25% (particularly fake invoices at 15% and underreporting income at 10%), and a Pearson correlation of 0.65 (p-value <0.01) between tax burden and avoidance frequency. These findings align with Tax Evasion Theory and Theory of Planned Behavior, highlighting risks of tax deficits up to 20% and social injustice for MSMEs. Recommendations include VAT rate reductions for small MSMEs, education campaigns, and strengthened friendly audits. Suggestions for further research include longitudinal studies and cross-country comparisons. This study provides innovative contributions through a hybrid model for measuring avoidance, despite limitations from self-reporting bias and limited generalization. Overall, these findings encourage more inclusive tax policy reforms to support MSME sustainability in Indonesia.

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