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INDONESIA
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 105 Documents
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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
Publisher : GLOBAL SCIENTS PUBLISHER

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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
Publisher : GLOBAL SCIENTS PUBLISHER

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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
Publisher : GLOBAL SCIENTS PUBLISHER

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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
Publisher : GLOBAL SCIENTS PUBLISHER

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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
Publisher : GLOBAL SCIENTS PUBLISHER

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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.

Page 11 of 11 | Total Record : 105

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