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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 189 Documents
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Dari Regulasi Menuju Kesadaran: Pengaruh Penghapusan Batas Waktu PPh Final UMKM terhadap Manajemen Kepatuhan Pajak dan Kepatuhan Sukarela Wajib Pajak di Kota Pekanbaru Erna Murniati; Natasha Nadira Putri; Torik Tri Putra; Muhammad Zahran Sulthon; Dwi Fionasari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Government Regulation Number 20 of 2026 removed the time limit on the use of the 0.5% Final Income Tax (PPh Final) rate for individual taxpayers and sole proprietorships (Perseroan Perorangan), raising questions about the policy's impact on the compliance behavior of MSME operators. This study aims to analyze the effect of the policy removing the MSME Final Income Tax time limit on Tax Compliance Management and Voluntary Taxpayer Compliance among MSME operators in Pekanbaru City. The study employs a quantitative approach using a survey method involving 100 respondents selected via purposive sampling from a population of 27,358 MSME operators in Pekanbaru City. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software. The results indicate that the policy removing the MSME Final Income Tax time limit has a positive and significant effect on both Tax Compliance Management (path coefficient 0.803; T-statistic 17.952; p 0.000) and Voluntary Taxpayer Compliance (path coefficient 0.710; T-statistic 10.212; p 0.000); thus, both research hypotheses (H1 and H2) are accepted. These findings indicate that the legal certainty provided by the policy encourages MSME operators to be more disciplined in managing tax administration while simultaneously increasing their awareness of fulfilling tax obligations voluntarily. This study is expected to serve as a basis for government evaluation in formulating more adaptive tax policies for MSMEs.
Self-Assessment System, Peran Renjani, dan Modernisasi Administrasi Perpajakan terhadap Kepatuhan SPT Nahrul Ebim; Siti Ratna Sari Dewi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study examines the influence of the Self-Assessment System, the role of Tax Volunteers for the Nation (Renjani), and the modernization of the tax administration system on Annual Tax Return (SPT) filing compliance among individual taxpayers registered at KPP Pratama Kosambi. The study addresses a structural gap in which the compliance ratio appears to rise even though the absolute number of taxpayers who file returns has declined, driven by a shrinking base of taxpayers obligated to report. Using a quantitative associative approach grounded in the Theory of Planned Behavior, primary data were collected from 110 individual taxpayers selected through purposive sampling and analyzed with multiple linear regression in SPSS 27. The results show that the Self-Assessment System and modernization of the tax administration system each have a positive and significant effect on compliance, while the role of Renjani has no significant partial effect. Jointly, the three variables significantly affect compliance, explaining 67.1% of its variation. These findings imply that sustained compliance requires strengthening independent taxpayer awareness, extending volunteer assistance beyond the filing season, and maintaining stable, user-friendly digital tax administration systems.
Pengaruh Sanksi, Kesadaran, dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada UPT Bapenda Serpong Tahun 2025) Safitri Natalia; Wardokhi Wardokhi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Motor Vehicle Tax (PKB) is a strategic source of local own-source revenue, yet the revenue realization at UPT Bapenda Serpong dropped sharply to only 80% of its target in 2025, coinciding with rising violation rates among registered vehicles. This study aims to examine the effect of tax sanctions, taxpayer awareness, and tax socialization on motor vehicle taxpayer compliance, both partially and simultaneously, using Theory of Compliance as the grand theory. A quantitative approach was applied to 103 respondents registered at Samsat Serpong, selected through purposive sampling based on the Slovin formula, with data collected via a Likert-scale questionnaire and analyzed using multiple linear regression in SPSS 27. The results show that tax sanctions and taxpayer awareness each have a positive and significant effect on compliance, while tax socialization has no significant partial effect. Simultaneously, the three variables significantly affect compliance, explaining 83.3% of its variance (Adjusted R²). These findings suggest that strict enforcement of sanctions and strengthening taxpayer awareness are more effective strategies than socialization alone in improving motor vehicle taxpayer compliance.
When Pressure Helps: How Stress, Role Ambiguity, and Emotional Intelligence Shape Audit Efficiency Ricky Bryan D.P. Tampubolon
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effects of work stress, role ambiguity, and emotional intelligence on audit efficiency among external auditors. Data were collected through a survey of 145 auditors working in various audit firms in Jakarta and analyzed using multiple linear regression with a 5% significance level. The results show that all three variables have a positive and significant effect on audit efficiency. These findings indicate that well-managed work pressure, flexible role clarity, and high emotional intelligence can enhance auditors’ effectiveness and timeliness in completing audits. This study highlights the importance of psychological and emotional factors as key determinants of auditors’ work efficiency in the era of professionalism and audit digitalization.
Pengaruh Leverage, Sales Growth, dan Good Corporate Governance terhadap Tax Avoidance (Studi Empiris pada Perusahaan Consumer Cyclicals dan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025) Lilis Mulyawati; Romenah Romenah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the effect of leverage, sales growth, and good corporate governance on tax avoidance in Consumer Cyclicals and Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. Using a quantitative approach with secondary data from annual financial statements, the sample was selected through purposive sampling and produced 46 companies with 230 firm-year observations. Leverage is measured by the Debt to Equity Ratio, sales growth by the change in net sales, good corporate governance by the ASEAN Corporate Governance Scorecard, and tax avoidance by the Effective Tax Rate. Data were analyzed using panel data regression with EViews 12. The Chow and Hausman tests indicate that the Fixed Effect Model is the most appropriate estimation model. The results show that sales growth has a positive and significant effect on tax avoidance, while leverage and good corporate governance have no significant partial effect. Simultaneously, leverage, sales growth, and good corporate governance significantly affect tax avoidance, with an adjusted R-squared of 70.23 percent. These findings imply that sales growth is the dominant factor influencing tax planning decisions in this sector, while governance quality alone is not sufficient to restrain aggressive tax avoidance practices.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Kompensasi Rugi Fiskal terhadap Penghindaran Pajak Julia Shafira; Abu Yazid
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Tax avoidance remains a critical issue, potentially eroding state revenue amid the business dynamics of the consumer non-cyclicals sector. This study aims to analyze the effect of firm size, sales growth, and fiscal loss compensation on tax avoidance among consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research adopts a quantitative approach using panel data regression analysis. Secondary data were collected via purposive sampling from 44 selected companies out of a 132-company population, yielding 220 observations. The results indicate that firm size, sales growth, and fiscal loss compensation simultaneously have a significant effect on tax avoidance. Partially, sales growth has a negative and significant effect on tax avoidance, whereas firm size and fiscal loss compensation show no significant effect. These findings emphasize that sales growth rate acts as the primary driver of corporate tax compliance.
Pengaruh Pengetahuan Pajak, Pemanfaatan Teknologi, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pajak UMKM dengan Coretax Sebagai Variabel Moderasi Pada Wajib Pajak Orang Pribadi di KPP Pratama Pare Salma Nashwa Retwinda; Beby Hilda Agustin; Rike Selviasari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The purpose of this study is to determine the influence of tax knowledge, technology utilization, and taxpayer awareness on tax compliance among MSMEs. In this study, coretax serves as a moderating variable, with a focus on individual taxpayers who are MSME owners at the Pare Primary Tax Office. This study employs a quantitative approach using a survey method. A sample of 100 respondents was selected using accidental sampling. Data were collected via a Likert-scale questionnaire and analyzed using IBM SPSS software through several tests, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results indicate that tax knowledge, technology utilization, and taxpayer awareness have a positive effect on MSME tax compliance. The moderation test shows that coretax influences the relationship between tax knowledge and MSME tax compliance but does not influence the relationship between technology utilization of taxpayer awareness and MSME tax compliance.
Pengaruh Kompensasi Rugi Fiskal, Inventory Intensity, dan Deferred Tax Expense terhadap Tax Avoidance Atikah Nuraini; Abu Yazid
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of Fiscal Loss Compensation, Inventory Intensity, and Deferred Tax Expense on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Tax Avoidance is proxied by the Cash Effective Tax Rate (CETR). This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The sampling technique used was purposive sampling. From 92 companies, 15 companies met the predetermined criteria, and after the outlier test, 8 companies with 40 observations were obtained for the final analysis. The data were analyzed using panel data regression with EViews 13. The results show that Fiscal Loss Compensation has no effect on Tax Avoidance, while Inventory Intensity and Deferred Tax Expense have an effect on Tax Avoidance. Simultaneously, Fiscal Loss Compensation, Inventory Intensity, and Deferred Tax Expense affect Tax Avoidance. The Adjusted R-Squared value of 34.67% indicates that the independent variables explain 34.67% of the variation in Tax Avoidance.
Peran Kepercayaan terhadap Pemerintah dalam Memoderasi Pengaruh Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus di KPP Pratama Depok Sawangan) Paras Yustiani; Dani Rahman Hakim
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to determine the influence of taxpayer awareness and the quality of tax authority services on individual taxpayer compliance, with trust in the government serving as a moderating variable. This study employs a quantitative research design and utilizes primary data. The study population consists of all individual taxpayers registered at the KPP Pratama Depok Sawangan tax office. Based on the Slovin formula with a 10% margin of error, the minimum sample size required was 100 respondents; however, data from 118 respondents were successfully collected and processed using the incidental sampling technique. Data collection was conducted via questionnaires. The data analysis technique employed was Partial Least Squares-based Structural Equation Modeling (SEM-PLS), utilizing SmartPLS version 4 software. The results indicate that taxpayer awareness and the quality of tax authority services have a direct, positive, and significant influence on individual taxpayer compliance. Furthermore, trust in the government moderates and strengthens the influence of the quality of tax authority services on individual taxpayer compliance.
Pengaruh Green Accounting, Intellectual Capital, Likuiditas, dan Leverage terhadap Kinerja Keuangan Perusahaan Ayu Sekar Wulan Puja Wati; Novi Darmayanti; Have Zulkarnaen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
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This study aims to examine the effect of Green Accounting, Intellectual Capital, Liquidity, and Leverage on the Financial Performance of Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. This study uses a quantitative approach with 15 companies selected through purposive sampling, resulting in 75 panel observations. Data were obtained from the companies’ annual and sustainability reports and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS version 4. The results show that Intellectual Capital has a positive and significant effect on Financial Performance, while Leverage has a negative and significant effect. Meanwhile, Green Accounting and Liquidity do not have a significant effect on Financial Performance. Simultaneously, Green Accounting, Intellectual Capital, Liquidity, and Leverage affect Financial Performance, with a contribution of 33.0%. These findings indicate that the management of intellectual capital and capital structure plays an important role in improving the financial performance of Basic Materials sector companies

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