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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 Corporate Governance, Ukuran Perusahaan, Dan Thin Capitalization Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energy yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023) Syifa Aulia Asykuri; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect Independent Commissioners, Audit Committee, Managerial Ownership, Institutional Ownership, Company Size, and Thin Capitalisation on Tax Avoidance. This research includes quantitative research using secondary data obtained from the annual reports of Energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The research method used purposive sampling, and from this method obtained data as many as 10 companies or as much as 50 observation data. The data analysis technique used is panel data regression analysis by selecting regre ssion models, model testing, classical assumption tests and hypothesis analysis using the eviews 10 data processing program. The results showed that partially independent commissioners, audit committees, managerial ownership, institutional ownership, and thin capitalisation had no effect on tax avoidance. While company size has a significant effect on tax avoidance. The results of the study simultaneously show that the variables of independent commissioners, audit committees, managerial ownership, institutional ownership, company size, and Thin Capitalization have an effect on tax avoidance.
Pengaruh Audit lag, Audit Tenure, Financial Distress, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Dhika Arief Kusuma; Andri Syahputra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze and test the influence of audit lag, audit tenure, financial distress, and company size on audit opinion going concern. The type in this study is quantitative. The population of this study was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The type of data used is secondary data. The sampling technique was carried out using the purposive sampling technique. The total population in the study was 82 companies and the sample obtained was 57 companies. The research data analysis technique used in this study is logistic regression using the Eviews 12 application. The results of this study show that simultaneously audit lag, audit tenure, financial distress and company size affect the opinion of audit going concern. The results of the study partially audit lag (X1) affect the opinion of the audit going concern. Audit tenure (X2) has no effect on the audit opinion going concern. Financial distress (X3) affects the audit opinion going concern. Company Size (X4) affects the audit opinion going concern.
Pengaruh Self Assesment System, Tarif Pajak Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Tax Evasion” (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Tigaraksa Kabupaten Tangerang) Nurlistiani, Aan; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
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Abstract

This study aims to examine whether there is an influence between the selfassessment system, tax rates, and modernization of the tax administration system on tax evesion among individual taxpayers registered at the Tigaraksa Partama Tax Service Office. The population in this study is individual taxpayers registered at the Tigaraksa Pratama Tax Service Office. The sample used in the study was obtained from calculations using the Slovin formula where from a population of 736,107, 100 research data samples were obtained. The data used in this study is primary data by distributing questionnaires to taxpayers. The results of this study obtained simultaneously Self-assessment system, tax rates, and modernization of the tax administration system affect tax evasion. Tax rates and modernization of the tax administration system partially affect tax evasion. Meanwhile, the Selfassessment system does not affect tax evasion.
Pengaruh Ukuran Perusahaan, Audit Tenure Dan Financial Distress Terhadap Kualitas Audit Novi Mulyani; Sasmita Sari Ardaninggar
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
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This research aims to analyze and obtain empirical evidence about the influence of company size, audit tenure, and financial distress on audit quality in industrial sector companies in Indonesia. The research sample is industrial sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 - 2023. The type of research used is quantitative research, and the type of data used is secondary data. Data collection was carried out using the purposive sampling method. The number of companies sampled was 13 companies with 78 financial report data and company annual reports. Data processing uses eviews 12 with the analysis method for this research using logistic regression. The results of this research show that based on the statistical z test, company size partially has a positive effect on audit quality, audit tenure partially has no significant effect on audit quality, partial financial distress has no significant effect on audit quality. Based on the Simultaneous LR test, it shows that company size, audit tenure, and financial distress simultaneously influence audit quality.
Penggunaan Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Laporan Keuangan Widya Syafitri; Rahmaita, Rahmaita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to examine the effect of six elements in the Fraud Hexagon Theory pressure, opportunity, rationalization, arrogance, capability, and collusion on financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Financial statement fraud is measured using the Beneish M-Score Model, which applies eight financial ratios to detect potential manipulation. This research employs a quantitative approach with an ex post facto method and a causal design. The sample consists of 43 banking companies selected through purposive sampling, resulting in 172 observations. Data were obtained from annual reports and financial statements published on the official IDX website. Multiple linear regression analysis was conducted, preceded by classical assumption tests to ensure model validity. The findings indicate that pressure, opportunity, and arrogance have a significant positive effect on M-Score, while rationalization, capability, and collusion have a positive but insignificant effect. These results emphasize that pressure, opportunity, and arrogance in leadership play a crucial role in increasing the risk of financial statement fraud in the banking sector. The practical implication is the need to strengthen corporate governance, enhance the effectiveness of internal controls, and enforce managerial ethics to reduce the potential for fraud. For regulators such as the Financial Services Authority (OJK), these findings can serve as input for designing more comprehensive fraud prevention policies.
Pengaruh Komisaris Independen dan Komite Audit Terhadap Tax Avoidance Rosida Ibrahim; Nika Esti Rahayu; Asri Primasiwi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Penelitian ini dilakukan dalam rangka untuk menguji secara empiris pengaruh komisaris independen dan komite audit terhadap tax avoidance. Populasi pada penelitian ini pada seluruh perusahaan LQ45 yang terdaftar di bursa efek Indonesia (BEI) pada tahun 2022-2024. Sampel penelitian diperoleh dengan metode purposive sampling sebanyak 23 perusahaan atau sebanyak 69 perusahaan pada 5 periode penelitian. Alat analisis yang digunakan yakni Eviews-12, dengan teknis analisis data berupa uji pemodelan yang terpilih (Fixed Effect Model), Uji asumsi klasik (Uji Normalitas, Uji Multikolinearitas dan Uji Heteroskedastisitas), analisis regresi data panel, dan uji hipotesis (Uji T, Uji F, dan Uji Koefisien Determinasi). Pada penelitian ini tax avoidance diukur menggunakan Effective Tax Rate (ETR) yakni membagi beban pajak dengan laba sebelum pajak. Hasil ETR yang mendekati angka 1 memperlihatkan semakin patuh pihak perusahaan dalam memenuhi kewajiban pajaknya. Komisaris independen diukur dengan membagi jumlah komisaris independen pada perusahaan dengan seluruh jumlah dewan komisaris. Komite audit diukur dengan total jumlah komite audit pada perusahaan. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh signifikan dengan arah positif pada tax avoidance dan Komite audit berpengaruh signifikan pada tax avoidance dengan arah positif. Berdasarkan hasil penelitian memperlihatkan bahwa komisaris independen dan komite audit telah berfungsi dengan baik dalam melakukan pengawasan sehingga tindakan tax avoidance dapat diminimalisir.
Pengaruh Kepemilikan Manajerial, Profitabilitas, Free Cash Flow Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada SubSektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Nessa Devira Oktavia; Ratnawati Raflis
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study ams to examine the effect of managerial ownership, profitability, free cash flow, and company size on earnings management in food and beverage manufacturing companies listed on the Indonesia Stoct Exchange (IDX) in 2020-2024. This study is quantitative with secondary data collected through annual financial report documentation from the IDX website and the company’s official website. The study population included 95 food and beverage companies listed on the IDX. The sample selection was conducted using a purposive sampling technique, resulting in 27 companies meeting the research criteria. Data analysis used multiple linear regression with hypothesis testing using SPSS spftware. The t-test result indicate that managerial ownership has a negative and significant effecton earning management, profitability has no significant effect on earning management, free cash flow has a positive and significant effect on earning management, and company size has a positive and significant effect on earning management. Based on the F-test, managerial ownership,profitability, free cash flow, and company size simultaneously have a significant effect on earning managemen in food and beverage companies listed on the IDX. The Adjusted R Square Value 0.770 shows that the four independent variables are able to explain the variation in changes earning management by 77.0%.
Pengaruh Perencanaan Pajak (Tax Planning), Intensitas Modal (Capital Intensity), dan Intensitas Persediaan (Inventory Intensity) terhadap Penghindaran Pajak (Tax Avoidance) (Studi Kasus pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indones Putri Ayu; Ingra Sovita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The population in this study consists of health sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, totaling 35 companies. The sampling technique used was probability sampling. The total number of observations used in the sample was 175 company year data, with 10 data points excluded, resulting in 165 observations. The analysis tool used in this study was SPSS 21. The results of this study show that the tax planning variable has a t-statistic value greater than the t-table 9,883 > 1,975 with a significance value of 0,000 < 0,05, indicating a positive and significant effect on tax avoidance. The capital intensity variable also shows a t-statistic value greater than the t-table -0,543 < 1,975 with a significance value of 0,594 > 0,05, indicating a positive and significant effect on tax avoidance. However, the inventory intensity variable has a t-statistic value lower than the t table 1,427 < 1,975 with a significance value of 0,156 > 0,05, indicating no effect on tax avoidance. Simultaneously, the variables of tax planning, capital intensity, and inventory intensity have an F-statistic value greater than the F-table 36,694 > 2,43 with a significance value of 0.000 < 0.05), indicating a positive and significant effect on tax avoidance.
Perhitungan dan Pencatatan Pajak PPH Pasal 23 Terhadap Sewa Pada PT. Recon Sarana Utama Tahun 2024 Atika Nur Cahyo Pratiwi; Nur Fitri Dewi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
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This study aims to analyze the implementation of the calculation and recording of Income Tax (PPh) Article 23 on rental transactions at PT. Recon Sarana Utama. The research employs a descriptive qualitative method, using primary data obtained through interviews and observations, as well as secondary data from company documents and relevant regulations, particularly Law No. 36 of 2008 on Income Tax. The findings indicate that the calculation of PPh Article 23 at PT. Recon Sarana Utama has been carried out in accordance with the legal provisions, although misunderstandings still occur with several vendors regarding tax withholding. These misunderstandings arise due to vendors’ limited understanding of the provisions of PPh Article 23 and ineffective communication between the parties. As a corrective measure, PT. Recon Sarana Utama conducts reconciliations with vendors to clarify tax regulations and align understanding related to the calculation and recording of PPh Article 23. This study highlights the importance of communication and education in tax management within business practices.
Pengaruh Perencanaan Pajak (Tax Planning), Penghindaran Pajak (Tax Avoidance), Profitabilitas dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Subsektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Nabila Zulfiandra Dewi; Ingra Sovita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Firm value refers to investors’ perception of a company’s performance and prospects, as reflected in its stock price. It serves as an important indicator in assessing management's success in enhancing shareholder wealth. In this study, firm value is measured using the Price to Book Value (PBV), which indicates how much the market values a company compared to its book value. The higher the PBV, the higher the firm value, reflecting the market’s expectations for the company’s future performance and growth. This study aims to examine the effect of tax planning, tax avoidance, profitability, and dividend policy on firm value in telecommunication subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research adopts a quantitative approach using purposive sampling. Out of 23 companies in the telecommunication subsector used as the population, 115 observational data points were obtained, but only 85 met the criteria after filtering. The analytical tool used in this research is SPSS 21. The research results indicate that the tax planning variable (ETR) has a t-value of 2.402 > t-table 1.984 with a significance value of 0.018 < 0.050, indicating a positive and significant effect on firm value. The tax avoidance variable (CETR) has a t-value of -2.117 < t-table 1.984 and a significance value of 0.037 < 0.050, indicating that it does not significantly affect firm value. The profitability variable (ROA) shows a t-value of 2.222 > 1.984 and a significance value of 0.029 < 0.050, indicating a positive and significant influence on firm value. Meanwhile, the dividend policy variable (DPR) has a t-value of -1.672 < t-table 1.984 and a significance value of 0.098 > 0.050, indicating no significant effect on firm value. The results of the simultaneous test show that all four variables collectively have a significant effect on firm value, with an F-value of 5.174 > F-table 2.300 and a significance value of 0.001 < 0.050.

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