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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 211 Documents
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Pengaruh Risiko Bisnis, Struktur Modal dan Perputaran Aktiva Terhadap Kinerja Perusahaan Vathin Nabhila Putri; Silvia Sari
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 examine the effect of business risk, capital structure, and asset turnover on company performance. This research uses a descriptive research method with a quantitative approach. The data source consists of financial statements of companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The sample was selected using purposive sampling, resulting in 41 companies as the final sample. The variables in this study consist of company performance (Y), proxied by Return on Assets (ROA); business risk (X1), proxied by Business Risk (BRISK); capital structure (X2), proxied by Debt to Equity Ratio (DER); and asset turnover (X3), proxied by Total Asset Turnover (TATO). The data were analyzed using panel data regression with EViews 14 Student Version. The selected model was the Fixed Effect Model (FEM). The results show that business risk, capital structure, and asset turnover simultaneously have a significant effect on company performance. Partially, business risk and asset turnover have a significant effect, while capital structure has no significant effect on company performance.
Sustainability Reporting, Agresivitas Pajak, Capital Intensity, dan Ukuran Perusahaan: Systematic Literature Review Sri Wahyuni; Yurika Aprilia; Annathasia Puji Erasashanti
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

Sustainability Reporting is a form of corporate transparency that communicates economic, social, and environmental information to stakeholders. This study aims to analyze and synthesize previous empirical research concerning the relationships of Tax Aggressiveness, Capital Intensity, and Firm Size with Sustainability Reporting. A Systematic Literature Review (SLR) approach was applied to empirical studies published during 2015–2026. From 81 identified articles, 37 studies were included after screening and duplicate removal. The synthesis indicates that the relationships of Tax Aggressiveness and Firm Size with Sustainability Reporting remain mixed, while direct evidence concerning Capital Intensity and Sustainability Reporting is limited. Differences in findings may reflect company characteristics, industry sector, measurement methods, corporate governance, and research context.
Analisis Potensi, Perhitungan, Dan Kontribusi Pajak Air Tanah Kota Manado Joy Johanes Nathanael Rambi; Robert Lambey; Syermi S. E. Mintalangi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v3i1.1870

Abstract

This study aims to analyze the potential of Groundwater Tax revenue, the calculation mechanism of Groundwater Tax, and its contribution to Local Own-Source Revenue in Manado City. This study employed a descriptive qualitative approach using primary and secondary data. Data were collected through interviews with employees of the Manado City Revenue Agency, documentation, and literature studies. The findings show that Groundwater Tax revenue has not shown stable and optimal growth, as reflected in fluctuating revenue realization during the study period. The calculation mechanism applied by the Manado City Revenue Agency is in accordance with applicable regional regulations through the use of the Acquisition Value of Groundwater and a 20% tax rate. However, the contribution of Groundwater Tax to Local Own-Source Revenue remains very low. The projected Groundwater Tax potential for 2026 is IDR 1,678,371,072.41. Optimization requires improved taxpayer compliance, broader socialization, stronger field supervision, accurate groundwater measurement, and stricter sanctions for non-compliance.
Transparansi Dan Akuntabilitas Dalam Pengelolaan Alokasi Dana Desa Pada Pemerintah Desa Tuguaer Kecamatan Ibu Selatan Kabupaten Halmahera Barat Apriyani Baru; Stanley Kho Walandouw; Olivia Y. M. Sardjono
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v3i1.1871

Abstract

The management of Village Fund Allocation (ADD) requires the application of transparency and accountability principles to support good village governance and public trust. This study aims to analyze the implementation of transparency and accountability by the Tuguaer Village Government in managing ADD based on Minister of Home Affairs Regulation Number 20 of 2018. This research used a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation involving the Village Head, Village Secretary, and Village Treasurer. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results indicate that the Tuguaer Village Government has implemented transparency and accountability fairly well and in accordance with applicable provisions. Transparency is reflected in community participation in village deliberations and disclosure of APBDes realization through information billboards. Accountability is reflected in planning, implementation, administration, reporting, and accountability procedures. However, limitations in human resource capacity, especially in administrative preparation and financial reporting, remain. Strengthening the capacity of village officials is therefore needed to improve the effectiveness, transparency, and accountability of village financial management.
Pengaruh Kualitas Audit, Audit Delay, dan Koneksi Politik terhadap Tax Avoidance Arbyant Cahyo Utomo; Annathasia Puji Erasashanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 2 (2026): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study reviews prior literature on the effect of audit quality, audit delay, and political connections on tax avoidance using a systematic literature review (SLR) approach. A total of 27 articles from national and international journals published between 2019-2026 were reviewed and classified by the direction of their findings. The results show inconsistent findings across studies, shaped partly by differences in tax avoidance proxies and institutional context. A sectoral pattern emerged in which banking firms tend to depart from general findings, particularly regarding political connections. A notable research gap was identified: audit delay as a determinant of tax avoidance remains rarely tested directly, as most studies examine the reverse relationship. This study contributes to the development of tax avoidance research grounded in agency theory and outlines directions for future empirical testing.
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Kepuasan Kerja Sebagai Variabel Mediasi pada Organisasi Perangkat Daerah Kota Padang Widya Meiyu; Indrayeni .
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v3i1.1884

Abstract

This study aims to analyze the influence of budget participation on managerial performance, with job satisfaction as a mediating variable, within the Regional Apparatus Organizations (OPD) of Padang City. The urgency of this research lies in the importance of official involvement in the planning process to enhance organizational effectiveness. Employing a quantitative approach through a survey method, data were collected from OPD employees involved in budgeting and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that budget participation has a positive and significant effect on job satisfaction but does not have a significant direct impact on managerial performance. A key finding reveals that job satisfaction fully mediates the relationship between budget participation and managerial performance. This indicates that budget participation will only effectively improve managerial performance if it succeeds in fostering job satisfaction among officials. This study implies that OPD leaders should encourage participatory budgeting practices and attend to employee psychological well-being as a strategic effort to enhance local government performance.
Pengaruh Pertumbuhan Penjualan, Beban Pajak Tangguhan, Dan Intensitas Modal Terhadap Penghindaran Pajak Amdeo Muhammad Ismudiaz; Sri Nitta Crissiana W.A
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 examine the effects of sales growth, deferred tax expenses, and capital intensity on tax avoidance (an empirical study of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the 2020–2024 period), both partially and simultaneously. This is a quantitative study. The sample for this study was obtained using purposive sampling, resulting in 26 firms for the 2020–2024 period. The data used in this study were obtained from financial statements. The tests employed in this study include panel data regression model selection, classical assumption tests, and hypothesis testing. To address the research questions, the data were analyzed using Eviews 13. The results of this study indicate that, based on the partial tests, capital intensity has an effect on tax avoidance, whereas sales growth and deferred tax expenses do not have an effect on tax avoidance. Based on the simultaneous tests, sales growth, deferred tax expenses, and capital intensity all have an effect on tax avoidance.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Komisaris Independen Terhadap Penghindaran Pajak Alya Oktaviani Zahro; Rananda Septanta
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 2 (2026): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of firm size, institutional ownership, and independent commissioners on tax avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study uses a quantitative approach with secondary data obtained from annual reports published by the IDX and company official websites. Purposive sampling produced 17 companies and 85 observations. Data were analyzed using panel data regression with EViews 14. The model selection tests resulted in the Common Effect Model (CEM) as the selected model. The results show that firm size does not have a partial effect on tax avoidance, institutional ownership has a partial effect, while independent commissioners do not have a partial effect. Simultaneously, firm size, institutional ownership, and independent commissioners significantly affect tax avoidance. The adjusted R-squared is 7.35%, indicating that the three independent variables explain a limited proportion of the variation in tax avoidance, while the remaining variation is explained by other factors outside the model.
Pengaruh Fear of Missing Out (FOMO) terhadap Pengelolaan Utang Konsumtif melalui Penggunaan Paylater pada Mahasiswa di Kota Mataram Titin Nursilawati; Wina Hastuti; Zahratul Fadila
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 2 (2026): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the effect of Fear of Missing Out (FOMO) on consumer debt management through Paylater use among university students in Mataram City. A quantitative approach was employed using primary survey data. The sample consisted of 133 students with complete responses. FOMO was measured using five statements covering fear of being left behind by trends, attention to social media trends, desire to possess items owned by others, and fear of missing promotional opportunities. Paylater use was measured using six statements concerning convenience, insufficient funds, promotions, non-essential purchases, ability-to-pay considerations, and repayment at maturity. Consumer debt management was operationalized through financial management behaviors related to expenditure planning, distinguishing needs from wants, saving, considering financial conditions before purchases, and preparing funds for unexpected needs. Data were analyzed using descriptive statistics, reliability testing, linear regression, and bootstrap-based mediation analysis. The results show that FOMO has a positive and significant effect on Paylater use (β = 0.347; p < 0.001). Paylater use has a positive and significant effect on financial management related to consumer debt (β = 0.171; p = 0.015), while the direct effect of FOMO on financial management is not significant (β = 0.006; p = 0.937). The indirect effect of FOMO through Paylater use is 0.059, with a 95% bootstrap confidence interval of 0.006–0.134. These findings indicate that the relationship between FOMO and financial management in the context of consumer debt operates through Paylater use. The findings have implications for students in assessing repayment capacity and the consequences of digital credit obligations before using Paylater facilities.
Analisis Pengendalian Internal Siklus Penjualan-Penagihan Piutang Berdasarkan COSO: Tinjauan Literatur Sistematis Anggika Pratiwi; Husna Aulia; Muh. Fahmi Sayuti; Alia Rezki Amalia
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 2 (2026): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v3i2.1932

Abstract

The risk of uncollectible receivables in the sales and collection cycle is generally examined through individual case studies, resulting in fragmented findings. This study aims to map the implementation of the five COSO internal control components, identify recurring control weaknesses, and summarize measures to minimize uncollectible receivables. A systematic literature review following the PRISMA protocol was conducted on articles published from 2021–2025 in SINTA-accredited journals. Thirty articles were analyzed using thematic synthesis. The findings show that COSO implementation includes segregation of duties, customer eligibility assessment, credit authorization, document verification, receivables information, and monitoring of receivables aging. Recurring weaknesses include inadequate segregation of duties, inconsistent customer assessment and credit authorization, inadequate procedures and document verification, delayed receivables information, and irregular monitoring and follow-up. Continuous preventive, detective, and follow-up controls are needed to minimize uncollectible receivables.

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