Jurnal Akuntansi
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Articles
350 Documents
<![CDATA[Pengaruh Firm Size, Return On Equity, dan Current Ratio Terhadap Tax Avoidance pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Rosa Cristiana Septya Nyman]]>;
<![CDATA[Irawan Perdanaputra Kaidun]]>;
<![CDATA[Ita Salsalina Lingga]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v14i1.4375
<![CDATA[Tax Avoidance represents a strategy that taxpayers have planned to take advantage of tax loopholes to reduce their tax obligations. The Directorate General of Taxes suspects that PT Adaro Energy Tbk is having Tax Avoidance issues due to the introduction of transfer pricing by a Singapore subsidiary. PT Adaro has implemented transfer pricing. If the problem is true, it can be classified as Tax Avoidance. This study aims to identify the impact of company size, return on equity, and current ratios on Tax Avoidance. This study is a category of causal explanatory studies in which samples are selected using a purposeful sampling method and hypotheses are tested using multiple regression testing. In this survey, the population and sample are LQ 45 companies listed on the Indonesia Stock Exchange between 2016 and 2019, with a population of 45 companies and a sample of 34 companies. The Tax Avoidance measurement in this study uses the effective tax rate (ETR). The results of this study explain that corporate size affects Tax Avoidance, while return on equity and current ratios do not affect Tax Avoidance. Keywords: Firm Size, Return on Equity, Current Ratio, and Tax Avoidance ]]>
<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi KAP Terhadap Audit Report Lag ]]>
<![CDATA[Silvia Gunawan]]>;
<![CDATA[Yosevin Afelia]]>;
<![CDATA[Santy Setiawan]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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<![CDATA[Timeliness in auditing is one of the characteristics required so that financial information can be said to be useful. The purpose of this study was to determine the effect of profitability, company size, and reputation of the Public Accounting Firm on audit report lag. The sample of this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. There are 22 companies that meet the predetermined criteria, so that a total of 66 observations are collected. Hypothesis testing using a logistic regression test. The results of the Wald test revealed that profitability has a negative effect on audit report lag, meaning that companies that are able to produce high levels of profitability will take a shorter time in the audit process. While the size of the company and the reputation of the Public Accounting Firm do not affect the audit report lag because they are not decisive factors in issuing financial reports on a timely basis.Keywords: Profitability, Company Size, Reputation of the Public Accounting Firm (KAP), and Audit Report Lag]]>
<![CDATA[Analisis Financial Distress pada Perusahaan Sub Industri Penerbangan dan Kereta Api yang Terdaftar di Bursa Efek Indonesia Sebelum dan Sesudah Pandemi Covid-19 ]]>
<![CDATA[Elvina Gunawan]]>;
<![CDATA[Debbianita Debbianita]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v14i1.4426
<![CDATA[The Covid-19 pandemic has impacted all fields, including the airline and railway industries. One of the impacts is the decrease in passengers causes the company's income to decline. This condition can make the companies face financial difficulties, which can end in bankruptcy. This research aims to analyze the financial distress in the sub-industry companies before and after the Covid-19 pandemic, especially in the airline and railway industries listed on the Indonesian stock exchange using the Altman Z-Score and Springate methods. The type of research used is descriptive quantitative with purposive sampling technique in taking the samples. Data are collected by applying the documentation technique with secondary data in quarterly financial reports from 2018 to 2021. The research sample amounted to four companies. The research shows that the Altman Z-Score and Springate methods used in the analysis of financial distress before and after the Covid-19 pandemic in four companies present the same results in which the companies entered a dangerous zone because of the decline in the income. Future research is recommended to use other methods to analyze financial distress and expand the research population or other companies. Keywords: The Covid-19 Pandemic, Financial Distress, Altman Z-score, and Springate ]]>
<![CDATA[Penghapusan Denda Pajak Terhadap Kepatuhan Driver Online Membayar Pajak Kendaraan Bermotor Masa Pandemi ]]>
<![CDATA[Naftaly Patria Amazia]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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<![CDATA[Taxpayer Compliance especially during pandemic become a quite serious problem due to a decreasing of economy in every sector, specifically for taxpayers who has unstable income such as online driver. This research aims to measure whether the administration tax fine waiver policy has an effect on the compliance of online drivers to pay the vehicle taxes during pandemic. In this research, the method used is quantitative research. Sample accumulation technic used is purposive sampling. The number of respondents used in this research is 100 respondents consisting of motorized vehicle taxpayers who work as online drivers. The analytical method used in this research is simple regression analysis. The result of this research shows that the administration tax fine waiver policy has an effect on the compliance of online drivers to pay the vehicle tax during pandemic. The conclusion of the research is if the administration tax fine waiver has a good effect for motorized vehicle taxpayers (online drivers) so the taxpayer compliance (online drivers) to pay the motorized vehicle tax will be increasead.Keywords: Administration Tax Fine Waiver, Tax Compliance, Vehicle Tax]]>
<![CDATA[Urgensi Penilaian Kesehatan Bank dan Tax Avoidance pada Kinerja Keuangan Perbankan Syariah ]]>
<![CDATA[Wahyu Tri Susilowati]]>;
<![CDATA[Baldric Siregar]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v14i1.4477
<![CDATA[This study aims to examine the urgency of assessing bank soundness and tax avoidance on the financial performance of Islamic banks in Indonesia. This study uses Commercial Islamic Banks registered with the Financial Services Authority (OJK) which releases financial statements for the 2015-2020 period with a total of 72 data. This study uses multiple linear regression analysis techniques. The sampling technique used in this research is purposive sampling. The results of this study prove that the financing to deposit ratio (FDR) and operating costs of operating income (BOPO) have a negative effect on the financial performance of Islamic banks, while tax avoidance has a positive influence on the financial performance of Islamic banks. The hope is that Islamic banks can earn high profits if they succeed in carrying out efficiency in various fields. In addition, Islamic banks are also considered to be able to manage the costs they incur properly because they can generate high profitability. This study provides empirical data related to the analysis of the effect of bank health and tax avoidance by using multiple linear regression analysis approach. In addition, the research data used are general Islamic banks, the latest data is during 2015-2020. The research sample used is general Islamic bank data that has been registered with the Financial Services Authority (OJK). Keywords: Financial Performance, Financing to Deposit Ratio (FDR), Operating Costs of Operating Income (BOPO), and Tax Avoidance ]]>
<![CDATA[Pengaruh Layanan Samsat Keliling, E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Kasus pada Kantor Samsat Cianjur ]]>
<![CDATA[Muhammad Dian Maulana]]>;
<![CDATA[Dwi Septiani]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v14i2.4538
<![CDATA[This study aims to determine the effect of Samsat Keliling Services, E-Samsat and Tax Sanctions on Motor Vehicle Taxpayer Compliance on Motor Vehicle Taxpayers in Cianjur Regency. The method used in this research is multiple linear regression analysis method. this type of research is quantitative. The data used in this research is primary data. The population in this study were 459,151 motor vehicle taxpayers. The sampling method used the slovin formula so that 100 respondents were obtained and the sampling technique used was random sampling technique. Processing of data using Microsoft Office Excel and SPSS version 26 program then the data was analyzed by descriptive statistical test, data quality test, classical assumption test, coefficient of determination test (R2), F statistic test and t statistic test. Based on the results of simultaneous hypothesis testing (F test) the service variables of samsat keliling services, e-samsat and tax sanctions affect the compliance of motorized vehicle taxpayers. The results of the partial hypothesis test show that samsat keliling services and tax sanctions didn’n have effect on motor vehicle taxpayer compliance, while e-samsat has no effect on motor vehicle taxpayer compliance.]]>
<![CDATA[Optimalisasi Strategi Kinerja UMKM Pasca Pandemi dengan Pemanfaatan Media Informasi Pencatatan Keuangan ]]>
<![CDATA[Muhammad Fitrah Mahaini]]>;
<![CDATA[M Rizky Faadihilah]]>;
<![CDATA[Altia Paradila Sapari]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v14i1.4545
<![CDATA[This study aims to determine strategies for increasing the profitability of MSMEs through the use of financial recording information media. This study uses a qualitative method, namely a case study of one of the MSMEs engaged in the food sector in Palembang City with a sample of Ojisan Korean Street Food SMEs. The implementation is divided into several stages, namely the activity planning stage in the form of observations and interviews, training, stress testing analysis to determine the strategy for the business, and finally, evaluating the design's success. The owner of MSME Ojisan Korean Street Food said that the use of Excel as a financial recording medium for his business had a positive impact. Apart from more regular administration and finances, the resulting financial data can also provide forecasts and directions for determining the right strategy for the business. That way, the targeted profit will be easier to achieve. Keywords: SMEs, Microsoft Excel, Stress Testing, and Financial Recording ]]>
<![CDATA[Penerapan Aplikasi Lamikro Sebagai Solusi Pemulihan UMKM Pasca Pandemi ]]>
<![CDATA[I Gusti Agung Jaya Utama]]>;
<![CDATA[Ni Made Trisya Narindi]]>;
<![CDATA[Putu Ayu Wulan Laksintiyani]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v14i1.4556
<![CDATA[The Covid-19 pandemic has had a major impact on the weakening economy in Indonesia. One of the sectors that will be affected is MSMEs. The existence of restrictions on mobility and the decline in people's purchasing power makes MSMEs experience a decrease in income. This is exacerbated by the difficulty of MSMEs in accessing capital and financing because many MSMEs are not yet bankable. So that through this research, an analysis related to the understanding and application of accounting by MSME actors is presented and the urgency of the application of accounting tools in the form of the LAMIKRO application as an effort to recover MSMEs after the pandemic. The measurement of understanding is reviewed through the relationship of three independent variables, namely accounting understanding, perceived usefulness, and internal factors. This study was conducted on 17 samples of MSMEs selected through non-random sampling on the MSME population in Sidemen village. The research method used is a qualitative method in which data collection is carried out through questionnaires and literature studies. The results showed that the understanding and application of accounting knowledge to MSMEs in Sidemen Village was not optimal, while the perception of usefulness and internal factors had a significant effect on the application of the LAMIKRO application, and the three variables together influenced the success of MSME recovery. The implementation of the LAMIKRO application as a tool for the financial reporting system launched by the government is considered to have high urgency to be applied by MSME actors in Indonesia. Keywords: Understanding, Application, LAMIKRO Application Urgency, and Recovery of MSMEs After the Pandemic]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Jakarta Pusat pada Era Pandemi dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi ]]>
<![CDATA[Krisnawati Tarigan]]>;
<![CDATA[Lydia Emmanuela]]>;
<![CDATA[Deni Iskandar]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v14i1.4566
<![CDATA[This study aims to examine the effect of the Implementation of the e-filing System, Tax Comprehension, and the Quality of Tax Services on Taxpayer Compliance, and to examine Taxation Socialization as a moderating variable (strengthening or weakening) the effect of independent variables on dependent variables in this study. The population in this study is an individual taxpayer in Central Jakarta. The data used is primary data with questionnaire as the instrument, and collected using a purposive sampling method where the sample was selected based on certain criteria. The results of the study indicate that the Implementation of the e-filing System significantly has positive effect on Taxpayer Compliance, Tax Comprehension significantly has positive effect on Taxpayer Compliance and the Quality of Tax Services significantly has positive effect on Taxpayer Compliance. Another result that can be concluded is that Tax Socialization is not able to be a proxy as a moderating variable in this study, Tax Socialization does not moderate the relationship between Tax Comprehension on Taxpayer Compliance, and Tax Socialization does not moderate the relationship between the Implementation of the e-filing System on Taxpayer Compliance. Keywords : Implementation of e-filing System, Tax Comprehension, Quality of Tax Services, Tax Socialization, and Tax Compliance]]>
<![CDATA[Peran Moderasi Kebijakan Utang pada Hubungan Pengungkapan Keberlanjutan dan Nilai Perusahaan ]]>
<![CDATA[Nathania Davita]]>;
<![CDATA[Winda Prajaningtyas]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v14i1.4582
<![CDATA[Investor response can be influenced by financial and non-financial information provided by Investor response can be influenced by financial and non-financial information provided by the company to the public. Information that is useful for investors can be used in making investment decisions. High company value is determined by investors' response in the capital market. This study examines the effect of sustainability disclosure on firm value, with debt policy as a moderating variable. This research data is sourced from financial reports, annual reports, sustainability reports and stock prices of manufacturing companies for the period 2018-2020 obtained from www.idx.co.id, www.finance,yahoo.com, and the company's official website. This study used 366 observations determined by using the purposive sampling technique. Hypothesis testing is done by using multiple linear regression analysis for panel data. The result suggests that the sustainability disclosure has no effect on firm value. Also, debt policy cannot moderate sustainability disclosure on firm value. This research indicates that the Financial Services Authority needs to monitor the sustainability implementation by listed companies on the Indonesia Stock Exchange. Keywords: Corporate Social Responsibility, Investor Response, and Capital Structure]]>
