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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 92 Documents
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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Alvina Ramadhan; Sri Nitta Crissiana Wirya Atmaja
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.139

Abstract

This study analyzes the effect of taxpayer awareness, tax knowledge, and fiscus service on the compliance of motor vehicle taxpayers at SAMSAT Balaraja. This research uses a quantitative approach with primary data collected through questionnaires from registered taxpayers. The sample consists of 100 respondents selected using the incidental sampling method. Data analysis was conducted using multiple linear regression with SPSS version 27 software. The results show that taxpayer awareness, tax knowledge, and fiscus service have a significant effect, both simultaneously and partially, on the compliance of motor vehicle taxpayers. The Adjusted R-square value reveals that these variables explain 33.0% of the variation in motor vehicle taxpayer compliance, while the remaining 67.0% is influenced by other factors outside the scope of this study. This research emphasizes the importance of improving awareness, education, and service quality to enhance motor vehicle taxpayer compliance
Pengaruh Perencanaan Pajak, Sales Growth dan Ukuran Perusahaan Terhadap Tax Avoidance Hermika, Vemira; Puspita Handayani2
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.141

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Perencanaan Pajak, Sales Growth dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan Consumer Non-Cyclicals yang terdaftar Bursa Efek Indonesia (BEI) 2020-2023. Populasi penelitian berjumlah 125 perusahaan yang diambil sampel sebanyak 24 perusahaan dengan menggunakan metode purposive sampling. Data didapat dengan mengumpulkan laporan keuangan pada tahun 2020-2023 dan dianalisis menggunakan software Eviews versi 12. Hasil penelitian ini menunjukkan bahwa secara parsial Perencanaan Pajak tidak berpengaruh terhadap Tax Avoidance, Sales Growth berpengaruh terhadap Tax Avoidance dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance. Secara simultan Perencanaan Pajak, Sales Growth dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance.
Pengaruh Rasio Likuiditas Dan Profitabilitas Terhadap Kinerja keuangan pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2019 - 2023 Widia Ningsih
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.148

Abstract

This research aims to evaluate the influence of liquidity ratios (Current Ratio) and profitability (Net Profit Margin) on the financial performance (Return on Assets) of food and beverage subsector manufacturing companies on the Indonesia Stock Exchange during the 2019-2023 period. The research method uses a quantitative approach with descriptive statistical analysis and multiple regression. The results of this research show that the effect of the liquidity ratio on the company's financial performance was found to be significant (β = 0.361, p < 0.05), as was the profitability ratio (β = 0.669, p < 0.05). Regression analysis shows that the two independent variables are able to explain 77.6% of the variation in the company's financial performance (Adjusted R Square = 0.776). In addition, the simultaneous F test shows that the influence of the two independent variables simultaneously is also significant (F = 150.213, p < 0.05), validating the third hypothesis (H3) that liquidity and profitability ratios jointly contribute to the company's financial performance.
Pengaruh Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen (Studi Perusahaan Pada Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun (2019-2023) Rika Kartika
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.151

Abstract

This research aims to determine the influence of profitability and liquidity on dividendl policy in a study of companies in the property and real estate sector listed on the Indonesian Stockl Exchange for the period (2019-2023). The method used in this research is the descriptive associative method. Data collection techniques are carried out through secondary data, namely data obtained indirectly by studying documents related to research. Data is taken in the form of published data on thel official website of the Indonesian Stock Exchange.The sampling technique in this research used the purposive sampling method. The population in this studyl was 98 companies and the sample used was 11 companies in the property and real estate sector listed on the Indonesian Stock Exchange for the period (2019-2023). The analytical methods used in this research are descriptive analysis, regression analysis with normality test, multicollinearity test and autocorrelation test, hypothesis testing using the t test and analysis of the coefficient of determination.
Pengaruh Pemahaman Aturan Pajak Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Perusahaan Manufaktur Elektronik Elektrik Di Kawasan EJIP Yang Tergabung Dalam Anggota Serikat FSPMI) Imam Hadiyanto
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.152

Abstract

This study aims to analyze the relationship between understanding tax rules and tax socialization on individual taxpayer compliance in the Electronic Electrical Manufacturing Company located in the EJIP Area of ​​South Cikarang and affiliated with the FSPMI union. The method used is a quantitative research design with data collection through questionnaires, literature studies, and internet research. The sample was taken using a purposive sampling method from a population of 37,000 taxpayers, with 100 respondents who were individual taxpayers from 18 companies registered with the KKP of South Cikarang. Data analysis was carried out using descriptive and regression analysis, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results of the study indicate that partially, both understanding tax rules and tax socialization have a positive and significant effect on taxpayer compliance. Simultaneously, these two variables are also proven to have a significant effect on individual taxpayer compliance at the research location. This finding confirms the importance of understanding and socialization of taxation in increasing the level of taxpayer compliance.
Perlakuan Akun Aktiva Tetap Berwujud Menurut Sak Dan Perpajakan Terhadap Laporan Keuangan (Study Kasus Pada PT Iwatani Industrial Gas Indonesia) Eko Nurochman
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.154

Abstract

This study aims to analyze the differences in the treatment of tangible fixed asset accounts based on Financial Accounting Standards (SAK) and tax regulations and their impact on the company's financial statements. The case study was conducted at PT Iwatani Industrial Gas Indonesia with a qualitative approach. Data were collected through interviews, document analysis, and literature studies. The results of the study indicate significant differences in the recognition and measurement of tangible fixed assets between SAK and tax regulations. These differences have an impact on elements of the financial statements, such as the book value of assets, depreciation expense, and the company's fiscal profit. These impacts indicate the need for companies to understand the differences between the two standards to support compliance and optimization of financial statements. This study provides a practical contribution by suggesting a more integrated reporting strategy and encouraging harmonization between accounting standards and tax regulations.
Analisis Peran Akuntansi Manajemen Dalam Pengendalian Biaya Ai Nur Rohimah; Purwanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.160

Abstract

This research aims to analyze the role of management accounting in cost control in companies. Management accounting has a strategic role in identifying, measuring and controlling costs that arise in production and operational processes. Using qualitative descriptive methods, this research examines various management accounting techniques, such as cost budgeting, variance analysis, and the cost-volume-profit (CVP) method, in the context of cost control. The research results show that implementing effective management accounting can help companies optimize resource use, reduce waste and increase operational efficiency. Apart from that, management accounting also plays an important role in making strategic decisions related to pricing, investment and financial planning. This research provides recommendations for companies to maximize the function of management accounting as a cost control tool to achieve better financial and operational goals.
Peran Akuntansi Manajemen Dalam Pengambilan Keputusan Taktis Pada Perusahaan Manufaktur Purwanti, Purwanti; Siti Nurhayati
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.166

Abstract

Tactical decision-making is a critical aspect of operational management in manufacturing companies, requiring accurate and relevant information. Management accounting plays a key role in providing cost data, variance analysis, and other financial insights to support this process. This study aims to explore how management accounting systems assist managers in making short-term decisions, such as pricing, production capacity management, and cost control. Based on case studies and a literature review, the findings indicate that the effective implementation of management accounting enhances operational efficiency and supports more strategic decision-making.
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Dengan Menggunakan Analisis Rasio Keuangan Perusahaan Makanan Dan Minuman Di Indonesia: Studi Pada PT. Garudafood Putra Putri Jaya Tbk, PT. Campina Ice Cream Industry Tbk, PT. Nestle Indonesia Tbk. Dengan Periode 2019-2023 Fillah Ardhi; Muhammad Indra Wardana; Patricia Channelia Wea; Cholis Hidayati
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.167

Abstract

This study aims to analyse the financial performance of three food and beverage sub-sector companies in Indonesia, namely PT GarudaFood Putra Putri Jaya Tbk, PT Campina Ice Cream Industry Tbk, and PT Nestlé Indonesia Tbk, during the 2019-2023 period. The analysis was conducted using various financial ratios, including liquidity, activity, solvency, profitability, and market, to compare the operational efficiency and financial stability of each company. The results show that PT Nestlé Indonesia Tbk has the most stable and efficient financial performance, followed by PT GarudaFood Putra Putri Jaya Tbk which shows improved performance, while PT Campina Ice Cream Industry Tbk still faces some challenges in its financial management. These findings provide important insights for investors and company management in making strategic decisions
Balanced Scorecard Sebagai Kerangka Kerja Strategis dalam Meningkatkan Efisiensi Operasional Neli Ferawati; Purwanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.172

Abstract

This study explores the role of the Balanced Scorecard (BSC) as a strategic framework in improving operational efficiency. Through a comprehensive literature review of relevant research published between 2019 and 2024, this study examines how BSC implementation affects various aspects of organizational performance. The findings indicate that BSC provides organizations with a more holistic approach to performance measurement by integrating four key perspectives: financial, customer, internal processes, and learning and growth. The research demonstrates that companies implementing BSC show significant improvements in internal process management, customer satisfaction, and employee development, leading to enhanced operational efficiency. Furthermore, organizations utilizing BSC are better positioned to adapt to market changes and maintain long-term sustainability through balanced consideration of both financial and non-financial metrics..

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