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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 19 Documents
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Search results for , issue "Vol. 2 No. 3 (2026): Januari - Maret" : 19 Documents clear
Kepatuhan PPh Pasal 23 Pada Lembaga Pendidikan Anak Usia Dini Dwyandara, Marsetya Ringga; Rahayu, Puji
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

Tax is the main source of state revenue used to finance public services and national development; therefore, tax compliance is a fundamental pillar of fiscal sustainability. Early Childhood Education Institutions (PAUD) play a strategic role not only in human resource development but also as micro-economic units that conduct various commercial transactions, such as catering services, building rentals for events, and cleaning services, which may be subject to Article 23 Income Tax (PPh Article 23). Understanding the obligations related to tax withholding, payment, and reporting is essential to prevent administrative violations and fiscal risks. This study aims to analyze the level of compliance with Article 23 Income Tax withholding, payment, and reporting at PAUD TK X; to identify types of transactions subject to Article 23 Income Tax; and to examine obstacles faced by PAUD management. This research employs a descriptive qualitative method using a case study approach. Data were collected through semi-structured interviews with the PAUD treasurer and supported by secondary data in the form of transaction records, withholding tax slips, and monthly tax returns. The results indicate that PAUD TK X has complied with Article 23 Income Tax regulations, as evidenced by proper withholding at a rate of 2% for service providers with Tax Identification Numbers (NPWP), issuance of electronic withholding tax slips (e-Bupot), timely tax payments through billing codes, and punctual submission of Monthly Tax Returns. Although minor obstacles remain, particularly related to limited human resources and the complexity of the tax administration system, overall compliance is considered high. Continuous assistance and guidance are recommended to maintain sustainable tax compliance in early childhood education institutions.
Analisis Proses Pemungutan Dan Pembayaran Pajak Bumi Dan Bangunan (Pbb) Oleh Badan Pendapatan Daerah Ditingkat Kabupaten Analysis Of The Collection And Payment Process Of Land And Building Tax (Pbb) By The Regional Revenue Agency At Dostrict Level Eniwitanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

Pajak Bumi dan Bangunan (PBB) merupakan kewajiban yang harus dipenuhi oleh entitas atau individu yang memiliki atau menguasai tanah dan bangunan, serta memainkan peran krusial dalam mendanai pembangunan negara, khususnya di tingkat daerah. Artikel ini bertujuan untuk menganalisis proses pemungutan dan pembayaran PBB yang dilaksanakan oleh Badan Pendapatan Daerah (BAPENDA), serta prosedur yang harus dipatuhi oleh wajib pajak. PBB diatur dalam Undang-Undang Nomor 12 Tahun 1985 yang kemudian diperbarui dengan Undang-Undang Nomor 12 Tahun 1994, yang mengatur subjek dan objek pajak, serta prinsip-prinsip dasar penerapannya. Prosedur pemungutan pajak ini melibatkan serangkaian langkah, mulai dari pendataan objek dan subjek pajak, penentuan nilai objek pajak, hingga pengiriman Surat Pemberitahuan Objek Pajak (SPOP) kepada wajib pajak. Tingkat kesadaran dan kepatuhan wajib pajak terhadap kewajiban pembayaran PBB sangat dipengaruhi oleh pemahaman mereka terhadap peraturan perpajakan. Oleh karena itu, penting bagi masyarakat untuk meningkatkan kesadaran akan kewajiban perpajakan agar sistem perpajakan berjalan lebih efisien dan adil, serta mendukung kelancaran pembiayaan pembangunan daerah.
Tantangan Pemungutan Pajak Atas Transaksi E-Commerce Di Era Digital: Studi Implementasi Marketplace Sebagai Pemungut PPh Pasal 22 putri, silvia ananda; Rahayu, Puji
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

This study examines the challenges of tax collection on e‑commerce transactions in the digital era, focusing on the implementation of marketplaces as withholding agents for Article 22 Income Tax (PPh Pasal 22). The rapid growth of digital platforms has created new opportunities but also gaps in tax compliance, especially among micro, small, and medium enterprises (MSMEs). The research aims to analyze the effectiveness, legal certainty, and practical obstacles faced by marketplaces in fulfilling their role as PPh Pasal 22 collectors. A qualitative approach is used, combining legal analysis of tax regulations and case studies of selected marketplaces. Findings indicate that while the marketplace‑as‑withholding‑agent model improves tax visibility and simplifies administration, challenges remain in digital literacy, data integration, and coordination between platforms, sellers, and tax authorities. The study concludes with policy recommendations to strengthen the implementation framework and enhance voluntary compliance in the digital economy.
Analisis Rekapitulasi Invoice dan Pelaporan PPh 23 melalui Coretax pada Perusahaan Ekspedisi Yuseti, Muhammad Ali Fathoni Yuseti; Rahayu, Puji
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

This study aims to analyze the invoice recapitulation process and the reporting of Income Tax Article 23 (PPh Article 23) in an expedition service company through the Coretax system. Expedition service companies are characterized by a high volume of transactions, which requires accurate tax administration, particularly in the withholding and reporting of PPh Article 23. This research employs a descriptive qualitative method with a case study approach. The research data were obtained through document analysis, including service invoices, PPh Article 23 withholding slips, Coretax reporting data, and relevant tax regulations. Data analysis was conducted by examining the conformity between invoice data, withholding slips, and PPh Article 23 reporting in the Coretax system with the applicable tax regulations. The results indicate that the invoice recapitulation and PPh Article 23 reporting processes through Coretax have been implemented systematically; however, potential discrepancies remain in the classification of taxable objects and the accuracy of data input. This study is expected to provide practical contributions for expedition service companies and tax consultants in improving PPh Article 23 administrative compliance, as well as academic insights into the digitalization of tax administration.
Hubungan Pemahaman Wajib Pajak dengan Kualitas Pelayanan Pajak Berbasis Coretax Salam, Iqbal Alfitra; Rahayu, Puji
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

The modernization of tax administration through the implementation of the Coretax system is a strategic step to improve the efficiency, transparency, and accountability of tax services in Indonesia. However, the success of this digital system is not only determined by technological readiness, but also by taxpayers' level of understanding of tax regulations and their ability to utilize technology-based services. Therefore, this study aims to analyze the relationship between taxpayer understanding and the quality of Coretax-based tax services and its implications for taxpayer compliance behavior.This study uses a quantitative approach with a survey method of taxpayers who have utilized Coretax digital services in the KPP Pratama environment. The sampling technique was non-probability. Primary data was collected through structured questionnaires and analyzed using linear regression or SEM-PLS to test the relationship between variables. Taxpayers' understanding was measured based on their knowledge of regulations, procedures, and electronic tax payment mechanisms. Meanwhile, the quality of Coretax-based services included ease of use of the system, reliability of services, responsiveness of officers, and clarity of information provided to taxpayers.Previous studies have shown that tax understanding and tax service quality have a positive effect on taxpayer compliance. However, in the digital context, limitations in literacy and technical constraints of the system have the potential to reduce taxpayers' perception of service quality and trust. This study is expected to provide evidence for Coretax service strategies.
Pengaruh Penggunaan Coretax Terhadap Ketepatan Perhitungan Pajak Dan Tingkat Kesalahan Pelaporan Di Indonesia resyfifianti; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

Digital transformation in the taxation sector has encouraged the Directorate General of Taxes to implement a core tax administration system based on information technology known as Coretax. This system is designed to improve the efficiency, accuracy, and quality of tax administration, particularly in the aspects of tax calculation and reporting. This study aims to analyze the effect of Coretax use on the accuracy of tax calculations and the level of tax reporting errors among corporate taxpayers. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to corporate taxpayers who have used Coretax. Data were analyzed using descriptive statistical analysis and multiple linear regression. The results show that Coretax use has a positive and significant effect on the accuracy of tax calculations, and a negative effect on the level of tax reporting errors. These findings indicate that optimal utilization of the Coretax system can improve the quality of tax administration. This research is expected to provide evaluation material for tax authorities in improving the digital tax system in Indonesia.
GRI 1, GRI 2, GRI 3Pada Laporan Keberlanjutan Perusahaan Pada Sektor Transportasi Dan Logistic Yang Terdaftar Di BEI Periode 2024 Chandwiaman Anugerah Harefa; Afnelya Putri
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

This study evaluates the extent to which the 2021 GRI (Global Reporting Initiative) Universal Standards—particularly GRI 1, GRI 2, and GRI 3—are applied in the sustainability reports of logistics and transportation companies listed on the Indonesia Stock Exchange in 2024. The research methodology combines content analysis with a quantitative descriptive approach. For each GRI item in the sustainability report, indicators are evaluated using a 0–2 assessment methodology. The analysis findings show differences in the level of disclosure, with most companies falling into the moderate category and implementation levels ranging from 66% to 79%. These results indicate that although current sustainability reporting procedures have been implemented, there is still room for improvement in several areas, particularly in terms of disclosure of key themes. In addition to serving as a guide for future research and sustainability reporting procedures, this study also provides an empirical summary of the use of GRI 2021 in this industry.
Pengaruh Prosedur Pajak, Dan Kemandirian Wajib Pajak Terhadap Kepatuhan Pajak UMKM Di Kota Bandung Amzad Wahdaniel Fayaadh; Renata Iswara; Felix Aditya Firmansyah; Salsa Ayu Nurfaiza; Abrar Rabbani; Desty Nismalasari; Mochamad Syachrial Azman
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

Tax compliance among micro, small, and medium-sized enterprises (MSMEs) is a key factor in enhancing local tax revenue. In practice, however, several challenges affect MSME compliance, particularly in terms of their understanding of tax procedures and their ability to fulfill tax obligations independently. This study seeks to examine how tax procedures and taxpayer autonomy influence tax compliance among MSMEs in Bandung City. This research adopts a quantitative approach, utilizing a questionnaire survey to collect data from MSME stakeholders in Bandung. A purposive sampling technique was applied to select a total of 46 respondents. Data analysis was conducted using SPSS statistical software The findings indicate that tax procedures have a positive and significant effect on MSME tax compliance, contributing (…%) to the outcome. Similarly, taxpayer autonomy also demonstrates a significant positive impact, with a contribution of (…%). When examined simultaneously, both tax procedures and taxpayer autonomy collectively exert a significant influence on MSME tax compliance, with a coefficient of determination (R² = …) of …. These results provide insights for tax authorities in designing policies aimed at simplifying tax procedures and fostering greater independence among MSME taxpayers.
Greenwashing: Strategi Bisnis yang Adaptif atau Praktik yang Merugikan Pemangku Kepentingan? Naufal Adiwidya Ramawi; Mukhtaruddin , Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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Abstract

Sustainability reporting is an integral part of modern accounting practices aimed at enhancing corporate transparency and accountability regarding economic, social, and environmental impacts. In practice, greenwashing is often perceived as an adaptive business strategy in response to legitimacy pressures and stakeholder demands. This study aims to examine greenwashing practices in sustainability reporting and to assess their ethical implications from the perspective of accounting ethics. The research employs a qualitative literature review method by analyzing relevant national and international academic journal articles. The findings indicate that legitimacy pressures, agency conflicts of interest, and stakeholder demands encourage companies to engage in symbolic and selective sustainability disclosures. Although such practices may be viewed as a form of strategic adaptation, they contradict the principles of honesty, integrity, and accountability in accounting ethics and have the potential to mislead and harm stakeholders. This article emphasizes the need to strengthen accounting ethics and verification mechanisms to ensure transparent and responsible sustainability reporting.
Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan Terhadap ETR Dengan Leverage Variabel Kontrol Yolanda, Nada; Mary, Hilda; Ramadhan, Muhammad Fikri
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
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This study aims to analyze the effect of profitability, sales growth, and company size on the effective tax rate (ETR) with leverage as a control variable in basic and chemical industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research sample consisted of 51 companies selected using purposive sampling technique, with data analysis using multiple linear regression through SPSS 23. The results showed that profitability had a significant effect on ETR, while sales growth and company size did not have a significant effect on ETR. Simultaneously, profitability, sales growth, and company size had a significant effect on ETR. Profitability and sales growth with leverage as control variables did not have a significant effect on ETR, while company size with leverage as a control variable had a significant effect. Profitability, sales growth, and company size with leverage as control variables simultaneously had a significant effect on ETR

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