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Jurnal Akuntansi Pajak dan Manajemen
Published by Politeknik Sawunggalih Aji
ISSN : -     EISSN : 30317010     DOI : https://doi.org/10.37601/tajam.v7i2.299
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) is a scientific journal published by Politeknik Sawunggalih Aji, registered under ISSN 3031-7010, and issued biannually in March and September. This journal serves as a platform for the publication of conceptual and empirical articles, including research findings, case studies, and critical literature reviews in the fields of accounting, taxation, and management. The primary focus includes financial and managerial accounting, auditing, taxation and fiscal policy, financial management, human resource management, marketing, operations, as well as accounting and management information systems. TAJAM aims to facilitate scholarly communication among academics, practitioners, researchers, and policymakers in strengthening the integration between scientific knowledge and professional practice. All submitted manuscripts undergo a double-blind peer review process to ensure originality, methodological rigor, and scholarly contribution.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
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PENERAPAN APLIKASI ACCURATE ACCOUNTING 4 ENTERPRISE DALAM PENYUSUNAN LAPORAN KEUANGAN PADA KUBE BATIK SRIKANDI KEKI BERDASARKAN SAK EMKM
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 1 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

KUBE Batik Srikandi Keki is a Micro, Small and Medium Enterprises (UMKM) having its address at Kemiri Kidul Village, RT 02, RW 03, Kemiri District, Purworejo Regency. Accounting records at KUBE Batik Srikandi Keki are still very simple and manual, not computerized yet. This study aims to apply the Accurate Accounting 4 Enterprise application as a tool in preparing financial reports at KUBE Batik Srikandi Keki. The method used in this study uses qualitative and quantitative data. Data collection techniques by means of interviews, observation, documentation, and literature study. The researcher applies the Accurate Accounting 4 Enterprise application in preparing the financial statements of KUBE Batik Srikandi Keki. The reports produced are statements of financial position, profit and loss statements, notes to financial statements as of January 31, 2021 in accordance with the principles of SAK EMKM. The results of this study indicate that the Accurate Accounting 4 Enterprise application can be applied to the operational cycle of KUBE Batik Srikandi Keki. This application is very helpful in preparing the financial statements of KUBE Batik Srikandi Keki because the initial balance input is only when using the application for the first time while the initial balance for the next period is generated by the application. Each transaction input is automatically entered into the activity ledger and inventory card. Financial reports generated from this application are more accurate and valid.
ANALISIS PENGARUH PEMAHAMAN, PENERAPAN SELF ASSESMENT SYSTEM PADA KEPATUHAN WPOP DALAM MELAKSANAKAN PELAPORAN SPT DI KPP PRATAMA PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 1 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

The Self Assessment System tax collection system is one of the government's efforts to make it easier for taxpayers to submit annual tax returns. Self Assessment System, namely a tax collection system that imposes the determination of the amount of tax that needs to be paid by the taxpayer concerned independently. Taxpayers are parties that play an active role in calculating, paying, and reporting the amount of tax to the Tax Service Office (KPP). The population and sample in this study are individual taxpayers in Purworejo Regency. The sampling technique used in this study is a random sampling technique. The sample of this research is 100 respondents. The data collection method used is primary data using a questionnaire. Multiple linear regression analysis technique. The results of this study based on the analysis carried out, it can be concluded that the understanding of the self-assessment system and the application of the self-assessment system has an R-Square value of 0.480. The understanding of the self-assessment system has a positive and significant effect on individual taxpayer compliance with a significant value of 0.001 and the implementation of the self-assessment system also has a significant effect on individual taxpayer compliance with a significant value of 0.001. The understanding and application of the self-assessment system simultaneously affects the level of compliance of individual taxpayers with a significance value of 0.000.
ANALISIS STRUKTUR MODAL DAN MODAL KERJA PT. INDOFOOD SUKSES MAKMUR Tbk SERTA PENGARUHNYA TERHADAP KINERJA PERUSAHAAN
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 1 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Intense competition and uncertain economic conditions make companies have to improve company performance so that they can continue to survive in various business competition situations. One of the efforts to improve the company's performance is by maximizing the factors that influence it. The capital structure and working capital theoretically include factors that affect the company's performance, but need to be analyzed with the aim of knowing the most influential factors as a priority for the company that must be maximized.. The method used in this study is a quantitative method. The data analysis technique used descriptive statistical analysis, classical assumption test, and hypothesis testing. The object of the research is secondary data, namely Financial Statements in the form of Statements of Financial Position and Income Statements for the period 2014-2020. The results of the study show that capital structure partially has a significant negative effect on company performance with the value of Sig. 0.015 < 0.05 and has a tcount of -5.030 > 2.353. Working capital partially has no effect and is not significant to the company's performance with the value of Sig. 0.087 > 0.05 and has a tcount value of 2.509 < 3.182. Meanwhile capital structure and working capital simultaneously have a significant positive effect on company performance with the value of Sig. 0.034 < 0.05 and has a fcount value of 12.658 > 6.94.
PENGARUH PENERIMAAN PAJAK REKLAME DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Advertisement tax and regional retribution is an important contribution in supporting the increase of PAD. Regional Original Income is a very important contribution in supporting the regional economy because it acts as a source of funding and as a benchmark in the implementation of regional autonomy. With the implementation of regional autonomy it provides an opportunity for the government to explore the results of regional wealth sourced from the PAD. If PAD has increased every year, development in the regions will be carried out well. This study aims to determine the effect of advertising tax and regional retribution partially on PAD and to find out which variables are more dominant than the two variables that affect the increase in PAD in Purworejo Regency. The data used are realization reports from BPPKAD Purworejo Regency in 2016 to 2018, using multiple regression analysis and data processing using SPSS version 20.0. Based on the results of data processing, it can be seen that the regression model has no deviation in the classical assumption test. Advertising tax partially has no effect on the increase in PAD and regional retribution has an effect on PAD with a significant value of 0.007. Whereas seen from the contribution of regional retribution more dominantly influences the increase in Regional Original Revenue that is equal to 52.4%, while for advertisement tax contribution is only -18.2%. Keywords: advertising tax, regional retribution, local revenue.
PENGARUH PEMAHAMAN PAJAK DAN PENERAPAN PP NOMOR 23 TAHUN 2018 TERHADAP TINGKAT PENERIMAAN PAJAK UMKM DI KPP PRATAMA PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

UMKM are businesses owned by individuals or entities that have met the criteria for micro-businesses. UMKM have an important role in the Indonesian economy. The UMKM sector is able to absorb large-scale workforce that is able to reduce the unemployment rate in Indonesia. In the last few years in Purworejo district, UMKM business actors have increased every year, but the increase has not been in line with the taxation sector, where the contribution of UMKM to the taxation sector has not had a maximum effect. There are still many UMKM who avoid tax even though the government has implemented an easy taxation policy. The taxation sector is one source of state revenue. The Government of Indonesia issued a new policy related to reducing tax rates for UMKM actors by 0.5% intended to facilitate UMKM actors in fulfilling their tax obligations and to increase tax revenue from the UMKM sector so that the increase in the number of UMKM actors can be in line with the increase in UMKM sector tax revenues. This study aims to determine the effect of understanding tax and the application of PP No. 23 of 2018 on the level of UMKM tax acceptance. In this study the population and sample used are UMKM taxpayers in Purworejo district and registered with the KPP Pratama Purworejo with a sample size of 100. The data used are primary data, research instruments used in the form of questionnaires, and data processing using SPSS version 20.0. The results of this study based on the analysis conducted, it can be concluded that the understanding of tax and the application of PP No. 23 of 2018 has a positive and significant effect on the level of UMKM tax revenue with an R-Square value of 0.490. Understanding tax partially affects the level of UMKM tax revenue with a significant value of 0,000 and the application of PP No. 23 of 2018 does not affect the level of UMKM tax revenue. Understanding tax and the application of PP Number 23 Year 2018 simultaneously affect the level of tax revenue with a significance value of 0,000.
PENGARUH PENGHINDARAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Tax avoidance is a way to avoid legal tax payments made by taxpayers by reducing the amount of tax owed without breaking tax regulations or in other terms looking for regulatory weaknesses. At this stage, the taxation regulations are collected and researched so that actions in tax savings can be selected so that tax evasion behavior can be generated. Although tax avoidance is the right of every taxpayer does not mean there are no sanctions for violators. Imposing sanctions that are burdensome and fair are expected to increase taxpayer compliance in reporting its Annual Notification Letter. These problems become obstacles in tax revenue. The purpose of this study was to analyze the effect of tax avoidance, tax sanctions on taxpayer compliance in the KPP Pratama Purworejo. The population used in this study is corporate taxpayers registered in KPP Pratama Purworejo. This study uses a simple random sampling method by determining samples based on criteria determined in the study. The sample of this study was 100 respondents of corporate taxpayers in KPP Pratama Purworejo. Data collection methods used are primary data using a questionnaire. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the results of the analysis conducted, it was concluded that the tax avoidance variable had a positive and significant effect on corporate taxpayer compliance with a coefficient value of 0,207, while the tax sanction variable had a positive and significant effect on corporate taxpayer compliance with a coefficient value of 0,678. Simultaneously the variables of tax avoidance and tax sanctions have a significant effect on taxpayer compliance with a calculated f count of 89,923. Keywords: tax avoidance, tax sanctions and taxpayer compliance.
PENGARUH ARUS KAS OPERASI, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Earnings persistence is one component of earnings quality. This study discusses the factors affecting earnings persistence in mining sector companies listed on the IDX, with independent variables namely operating cash flow, company size, and debt levels. The purpose of this study is to test, calculate, and describe the effect of operating cash flow, company size, and debt levels on earnings persistence. The population in this study are all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sampling technique used purposive sampling and obtained 14 companies with 42 research samples. The data source was obtained from the annual financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The data analysis method uses multiple linear regression analysis with SPSS 21 Software application. Based on the test results of multiple linear regression analysis, individually (partial) states that operating cash flow has a negative and not significant effect on earnings persistence, firm size has a positive and significant effect on earnings persistence, and the level of debt has a positive and significant effect on earnings persistence. While jointly (simultaneously) operating cash flow, company size, and debt levels have a positive and significant effect on earnings persistence. Based on the results of the study, then to assess the performance of the company in addition to using profits, investors and other parties can use the size of the company and the level of debt that shows the company's performance. Keywords: Operating Cash Flow, Company Size, Debt Level, Profit Persistenc
LAPORAN KEUANGAN PADA UMKM KERIPIK TEMPE SANAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH(SAK EMKM)
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Micro, Small, and Medium Enterprises of Tempe Chips Sanah is one of the manufacturing companies engaged in industry or manufacturing that produces tempe chips. Accounting records for Micro, Small, and Medium Enterprises Sanah Tempe Chips are still very simple and manual, namely recording cash in, cash out, and accounts receivable. Micro, Small, and Medium Enterprises Sanah Tempe Chips have not made a distinction on assets, this is due to a lack of knowledge about how to prepare financial statements. This results in the company's financial information being inaccurate. The research method in this study uses quantitative data, namely about the average number of production per month, the selling price of the product, and the salaries of employees. Researchers compiled financial reports for Micro, Small, and Medium Enterprises with Tempe Sanah Chips using the Accurate Accounting version 4 application. Accurate Accounting version 4 is accounting software that has provided accounts that can be adapted to the type of company, making it easier to prepare financial reports. The reports produced are statements of financial position, income statements, and notes to financial statements as of January 31, 2021 in accordance with accounting principles based on Financial Accounting Standards for Micro, Small, and Medium Entities. The results of this final report are financial reports on the Tempe Sanah Chips MSME using the Accurate Accounting version 4. Financial report is made to find out information about the statement of financial position, profit report so that it can be used as a means of making decisions in the future. While the application is used so that the process of preparing reports is faster and more accurate. Keywords: Financial Statements, Accurate Accounting Version 4, Financial Accounting Standards for Micro, Small, and Medium Entities
PENERAPAN METODE UTAUT PADA MINAT DAN PERILAKU PENGGUNAAN MOBILE BANKING DI KABUPATEN KEBUMEN Dita Kusumaningrum; Arya Samudra Mahardika
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i1.223

Abstract

This study aims to analyze the factors that influence the interest and behavior of mobile banking in the people of Kebumen Regency using the UTAUT model approach. The sampling technique in this study was to use purposive sampling. Respondents in this study were 104 banking customers who had used mobile banking in Kebumen Regency. This research was tested using SEM-PLS with WarpPLS 8.0. The results in this study indicate that effort expectations, social influence and behavioral intention have a positive effect on use behavior. While performance expectations and facility conditions have no effect on use behavior.
HUBUNGAN KEPEMIMPINAN TRANSFORMASIONAL, WORK-LIFE BALANCE DAN LINGKUNGAN KERJA NON FISIK TERHADAP DISPLIN KERJA Suryana Arifin; Dani Rizana
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i1.244

Abstract

This study aims to determine the effect of transformational leadership, work-life balance, and non-physical work environment on the work discipline of BPS Kebumen employees. The problem raised in this study is the effect of transformational leadership, work-life balance, and non-physical work environment on the work discipline of BPS Kebumen employees, with the aim of knowing how much influence transformational leadership, work-life balance, and non-physical work environment have on discipline BPS Kebumen employees work partially or simultaneously. Collecting data using a questionnaire with a Likert scale and a total sample of 46 respondents. The sampling technique used in this research is saturated sampling. The hypothesis was tested using multiple regression analysis techniques, t test, f test and the coefficient of determination using SPSS for windows version 25. The results of this study indicate that transformational leadership partially has a significant effect on work discipline, work-life balance partially has a significant effect on work discipline, non-physical environment partially has a significant effect on work discipline. Transformational leadership, work-life balance, and non-physical work environment simultaneously affect work discipline

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