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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 137 Documents
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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
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

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
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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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Abstract

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
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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.
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 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
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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.
A Analisis Perubahan Sistem Retribusi Pasar Dalam Perspektif Pajak dan Retribusi Daerah : Studi Kasus Pasar Induk Pare, Kabupaten Kediri schetziimelzawandhaputrizya; Puji Rahayu
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
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Retribusi pasar merupakan salah satu komponen Pendapatan Asli Daerah (PAD) yang berperan dalam mendukung pengelolaan keuangan daerah dan penyediaan pelayanan publik. Dalam perspektif akuntansi sektor publik, perubahan sistem retribusi pasar menjadi penting untuk dianalisis guna menilai kesesuaiannya dengan prinsip akuntabilitas dan transparansi pengelolaan keuangan daerah. Penelitian ini bertujuan untuk menganalisis perubahan sistem retribusi pasar di Pasar Induk Pare Kabupaten Kediri dalam perspektif pajak dan retribusi daerah. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan studi kepustakaan dan analisis kebijakan. Data diperoleh dari peraturan perundang-undangan, literatur perpajakan dan akuntansi sektor publik, serta jurnal ilmiah. Hasil kajian menunjukkan bahwa perubahan sistem retribusi pasar diarahkan pada penyederhanaan mekanisme pemungutan dan penguatan kepastian hukum sebagai upaya meningkatkan kualitas pengelolaan retribusi pasar sebagai bagian dari PAD.
Penggunaan Sistem Pengendalian Manajemen dalam Meningkatkan Efektivitas Pusat Pertanggungjawaban Keuangan PT. Pertamina (Persero) Sindi Mayangsari; Nouva Ayu Ramadhanti; Tries Ellia Sandari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
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Abstract

The Management Control System (MCS) functions to ensure that operational activities align with the company’s strategic objectives. In large corporations such as Pertamina, control over financial responsibility centers is essential to maintain efficiency and accountability. This article aims to analyze how Pertamina implements MCS to enhance the effectiveness of financial responsibility centers. The findings indicate that the integration of performance-based budgeting, financial monitoring, internal control, internal audit, and the utilization of financial information systems successfully improves cost efficiency, enhances financial performance achievements, and strengthens transparency and accountability across all Pertamina business units. The results of the study indicate that the Management Control System (MCS) has an influence on the effectiveness of financial responsibility centers.
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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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.

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