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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 171 Documents
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Blockchain Pada Sistem Informasi Akuntansi: Potensi Dan Implikasinya Terhadap Kualitas Informasi Keuangan Didik Heri Purnomo; Rina Tjandrakirana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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This research aims to explore the potential, key challenges, and implications of Blockchain technology implementation on the quality of financial information within Accounting Information Systems (AIS). Amidst increasing demands for data integrity and transparency, Blockchain emerges as a disruptive innovation offering distributed recording mechanisms. The method used is a Systematic Literature Review (SLR) of 35 scientific articles published between 2021–2026, sourced from Scopus and SINTA databases. The analysis is conducted using the Technology-Organization-Environment (TOE) framework and Agency Theory. Research findings indicate that Blockchain's technical features, such as immutability, decentralization, and smart contracts, have the potential to enhance the qualitative characteristics of financial information, particularly in aspects of reliability, timeliness, and verifiability through the concept of triple-entry accounting. However, massive implementation still faces significant hurdles, including the complexity of integration with legacy systems (ERP), high investment costs, lack of digital literacy among practitioners, and regulatory gaps. Furthermore, Blockchain radical transparency triggers managerial resistance as it limits discretion in earnings management. This study provides implications for organizations to prepare IT infrastructure and intellectual capital, and for regulators to accelerate the formulation of digital asset legal frameworks.
Penerapan Pajak Penghasilan Pasal 4 Ayat (2) Dalam Sistem Pepajakan Indonesia Siti Nurlina Nasution; Lola Kesuma Pardosi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
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The objective “of this study is to examine the concept, legal basis, mechanism, and implementation of Income Tax (PPh) Article 4 Paragraph (2) within the Indonesian tax system. The method employed is a qualitative normative approach utilizing a literature review with secondary data drawn from primary, secondary, and tertiary legal sources. The results of the study indicate that Article 4(2) of the Income Tax Law is a final tax imposed directly at the time of the transaction at a specific rate without considering total income. This tax offers advantages in terms of simpler administration and ease of collection through a withholding tax system. Taxable items include deposit interest, prizes, stock transactions, transfers of land and buildings, construction services, and rent for land and buildings. However, many obstacles remain in its implementation, including a lack of knowledge among taxpayers, errors in the application of rates, and limitations in the tax administration system. Consequently, for the successful implementation of Income Tax Article 4 Paragraph (2), increased public awareness, strengthened administrative systems, and better oversight”are required.
Capital Budgeting: Peran Akuntansi Manajemen dalam Menentukan Kelayakan Investasi Jangka Panjang Muhammad Tavif Al Muzacky; Mukhtaruddin Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
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This study aims to analyze the role of management accounting in supporting the capital budgeting process and determining long-term investment feasibility. The research employs a qualitative approach using the Systematic Literature Review (SLR) method by analyzing 20 scientific articles indexed in Scopus and SINTA published between 2021 and 2025. The research process was conducted through literature identification, article selection based on inclusion and exclusion criteria, classification of research themes, and content analysis to obtain a comprehensive synthesis of research findings. The results indicate that management accounting plays an important role in providing strategic information to support investment evaluation, risk control, and long-term decision-making. In addition, the integration of digital technologies such as big data analytics and modern information systems has proven to improve the quality of the capital budgeting process and the effectiveness of investment decision-making. However, the implementation of management accounting practices still faces several challenges, including limited managerial competence, high information costs, and behavioral factors influencing investment decisions. Based on the Contingency Theory perspective, the effectiveness of management accounting and capital budgeting practices is strongly influenced by the suitability between the systems used and the organizational conditions as well as the business environment. This study is expected to provide theoretical and practical contributions to the development of management accounting practices in supporting more effective and sustainable investment decisions.
Analisis Peran Manajemen Operasional dalam Meningkatkan Kualitas Layanan dan Kepuasan Nasabah Pada Perusahaan Asuransi Nurhayati Harahap; Khairunnisa Silalahi; Nasywa Almira; Salsabila Lubis
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the role of operational management in improving service quality and its impact on customer satisfaction in insurance companies. Common issues in the insurance industry include service delays, complex claims processes, and inconsistent service delivery, which can reduce customer satisfaction levels. This research employs a qualitative approach using literature review and document analysis methods by examining various scientific journals, academic books, and relevant previous studies. The findings indicate that operational management plays a strategic role in enhancing service quality through the implementation of Standard Operating Procedures (SOPs), human resource training, service time management, service system digitalization, and service quality control. Effective operational management has been proven to improve service quality dimensions based on theSERVQUAL model, particularly reliability, responsiveness, assurance, empathy, and tangibles. These improvements in service quality directly contribute to customer satisfaction, as customers receive faster, more accurate, and more consistent services. Therefore, it can be concluded that strengthening operational management is an essential strategy for insurance companies to improve service quality and maintain customer satisfaction in an increasingly competitive service industry
Final Income Tax on Deposit Interest Alya Safina Nainggolan; Ratna Septiyanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the mechanism for withholding and collecting Income Tax (PPh) Article 4 paragraph (2) on deposit interest at Bank BRI KCP Tanjung Agung. The research method used is descriptive with a qualitative approach. Data collection was carried out through direct interviews with the bank’s management and literature studies. The results of the study indicate that Bank BRI KCP Tanjung Agung has carried out withholding of Income Tax Article 4 paragraph (2) automatically through the banking system (by system) right when the deposit interest is due. The tax calculation applies a final rate of 20% of the customer’s gross interest income. However, there are exceptions to tax withholding for customers with nominal deposits of no more than IDR 7.5 million in accordance with PMK Number 212/PMK.03/2018. Overall, the mechanism for withholding, calculation, and payment of taxes at this bank has been running effectively and complies with applicable tax regulations.
Pengaruh Transfer Pricing dan Intangible Asset Terhadap Penghindaran Pajak (Tax Avoidance) Arraufah Ristianti; Dani Ramdani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The phenomenon of tax avoidance is gaining increasing attention because it harms developing countries more than developed countries. Cases of transfer pricing and tax compliance at large manufacturing companies, such as PT Perusahaan Gas Negara and PT Aneka Tambang, demonstrate that this practice remains widespread and has a significant impact on state revenues. This study was conducted to determine the effect of transfer pricing (X1) and intangible assets (X2) on tax avoidance (Y) in manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange in 2020-2024. The research population is in the form of financial statements from manufacturing companies in the basic materials sector from 2020 to 2024. The use of the research population was in the form of 9 companies as a sample according to the criteria in purposive sampling. The researcher used panel data regression analysis techniques. The results of the study show that partial transfer pricing has a significant effect on tax avoidance and assets do not partially have no effect on tax avoidance. However, transfer pricing and intangible assets simultaneously affect tax avoidance. The correlation coefficient value shows that 16.31% of the variation in tax avoidance can be explained by independent variables, while the remaining 83.69% is influenced by other variables that are not included in the research model.
Analisis Perbandingan Stabilitas Keuangan Perbankan Syariah dan Konvensional di Bei periode 2021-2024 Novita Saputri; Darwis Harahap; Sry Lestari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Differences in operational principles between Islamic and conventional banking can lead to differences in banks' ability to maintain their financial condition. Therefore, a comparative analysis is needed to determine whether there is a difference in financial stability between the two types of banking. This study aims to analyze the difference in financial stability between conventional banking and Islamic banking listed on the Indonesia Stock Exchange during the period 2021–2024. Financial stability is an important aspect in maintaining the sustainability of banking operations and increasing public trust in the national financial system. In this study, financial stability is measured using three main indicators, namely Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR). The research method used is a quantitative approach by utilizing secondary data in the form of annual financial reports obtained from each banking company. The population in this study consists of forty-seven Islamic and conventional banking populations on the IDX and the research sample consisted of eight banks, which included four conventional banks and four Islamic banks. The data analysis techniques are carried out through several stages, namely descriptive statistical analysis to describe the characteristics of the data, normality test using the Shapiro-Wilk method, and difference tests using the Mann-Whitney U Test because the data is not normally distributed. The results of the study showed that in the Return on Assets (ROA) variable, there is a significant difference between conventional banking and Islamic banking. Meanwhile, in the variables Capital Adequacy Ratio (CAR) variable there is a significant difference and the Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR), there is a significant difference between the two types of banking. These findings show that financial stability between conventional banking and Islamic banking has a really different in all indicators usud in the study. These differences indicate that each type of banking has difference characteristics and levels of financial performance, both in terms of profitability, capital adequacy, and liquidity.
Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Laporan Keberlanjutan LQ45 Paras Imani; Lilik Purwanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, kepemilikan publik, dan ukuran dewan komisaris terhadap pengungkapan laporan keberlanjutan pada perusahaan yang tergabung dalam indeks LQ45 periode 2022-2024. Data yang dikumpulkan dan diolah merupakan model data panel. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan, dengan sampel sebanyak 28 perusahaan atau 84 observasi yang dipilih melalui metode purposive sampling. Pengungkapan laporan keberlanjutan diukur menggunakan indeks berdasarkan Global Reporting Initiative (GRI) Standards 2021 dengan pendekatan unweighted, dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan kepemilikan publik tidak berpengaruh signifikan terhadap pengungkapan laporan keberlanjutan, sedangkan ukuran dewan komisaris berpengaruh positif dan signifikan. Temuan ini mengindikasikan bahwa mekanisme tata kelola melalui dewan komisaris berperan dalam mendorong peningkatan transparansi keberlanjutan perusahaan.
Analisis Manipulasi laporan keuangan dan Dampaknya terhadap Kelangsungan Usaha Perusahaan Shyafira Riyadi; Rafika Yasmine; Keyla Andrea Putri Sumarsono; Vinadia Vinadia; Alfin Toffler Sofyan; Louis Promedicano Turnip; Rafhy Bahana Sati; Arry Eksandy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
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Financial statement manipulation remains a significant issue in the business environment and can affect the quality of information used in decision-making processes. This practice may take various forms, including improper revenue recognition, asset overstatement, cash flow manipulation, and the concealment of liabilities. This study aims to analyze the forms of financial statement manipulation and examine their impact on a company's going concern. The research employs a qualitative approach using a literature review method by examining relevant journals, academic articles, and other scholarly publications. The findings indicate that financial statement manipulation is generally driven by pressures to achieve performance targets, weak internal controls, and inadequate corporate oversight. The cases reviewed demonstrate that such practices can lead to serious consequences, including a decline in investor confidence, liquidity problems, financial losses, regulatory sanctions, and threats to business sustainability. The study also highlights the importance of transparency, accountability, and the implementation of good corporate governance in preventing financial statement manipulation. Therefore, companies should strengthen their internal control systems and improve the quality of financial reporting to maintain credibility and support long-term business sustainability.
Peran Board Diversity pada Kinerja Lingkungan (Studi Perusahaan Energi di Bursa Efek Indonesia Tahun 2022-2024) ⁠Cokorda Bagus Krisna Dharmayuda; I Gusti Ayu Nyoman Budiasih
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
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Kinerja lingkungan perusahaan merupakan salah satu indikator dalam menilai sejauh mana perusahaan mampu mengelola dampak operasionalnya terhadap lingkungan secara bertanggung jawab. Fenomena kerusakan lingkungan pada sektor energi di Indonesia semakin nyata dalam beberapa tahun terakhir dan memperkuat urgensi terkait kinerja lingkungan. Adanya kasus lingkungan yang terjadi pada sektor energi dan beragamnya hasil penelitian mengenai peran board diversity pada kinerja lingkungan memotivasi untuk dilakukannya penelitian kembali mengenai isu ini terutama dengan menggunakan indikator kinerja lingkungan yang lebih spesifik seperti PROPER. Penelitian ini dilakukan pada 23 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022-2024. Penentuan sampel dilakukan dengan metode purposive sampling. Diversitas dewan dalam penelitian ini dinilai dari tiga aspek yaitu diversitas gender, diversitas kebangsaan, dan proporsi komisaris independen. Kinerja lingkungan sebagai variabel dependen dinilai dengan peringkat PROPER yang dimiliki perusahaan. Pengujian hipotesis dilakukan dengan analisis regresi linear berganda. Hasil penelitian menujukkan bahwa diversitas gender dan diversitas kebangsaan tidak berpengaruh pada kinerja lingkungan. Keberadaan perempuan dalam dewan direksi dan komisaris sering kali hanya dilihat sebagai simbolis untuk menunjukkan kepedulian mereka terhadap kesetaraan gender tetapi mengesampingkan peran penting mereka dalam pengambilan keputusan. Keberagaman anggota dewan dari luar negeri sering kali dibentuk untuk memenuhi standar tata kelola global, investor asing, atau ekspansi pasar. Akibatnya, perhatian utama mereka adalah profitabilitas dan kepatuhan finansial, bukan pada program-program teknis operasional yang berkaitan dengan lingkungan. Proporsi komisaris independen berpengaruh pada kinerja lingkungan. Hasil penelitian ini menunjukkan bahwa kehadiran komisaris independen dianggap sebagai suatu prosedur yang akan meningkatkan perlindungan bagi lingkungan melalui peningkatan kinerja lingkungan.

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