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Novira Sartika
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Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Published by Politeknik Negeri Bengkalis
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan merupakan Jurnal ilmiah Nasional yang mengeksplorasi disiplin ilmu bidang Akuntansi, Keuangan, Perpajakan, dan Audit. Publikasi dapat berupa artikel, penelitian, review dan kajian ilmiah. Adapun bidang ilmu terkait meliputi: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika profesi IAKP merupakan jurnal berakses terbuka. Pembaca dapat membaca, mengunduh, menyalin, mendistribusikan, mencetak, mencari, atau menautkan ke teks lengkap dari artikel ini tanpa biaya apa pun. Semua makalah yang dikirimkan adalah peer review sebelum diterima untuk publikasi. Para penulis yang ingin mengirimkan naskah ke Jurnal IAKP harus mengikuti norma-norma yang dijelaskan dalam pedoman.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 105 Documents
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Faktor Faktor Yang Memengaruhi Kepatuhan Pembayaran Pajak Bumi dan Bangunan Di Desa Gidangelo, Welahan, Kabupaten Jepara Azzah Tualifah; Bayu Tri Cahya
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.813

Abstract

This study aims to examine and analyze the various factors that influence the level of compliance in the payment of Land and Building Tax (PBB) in Gidangelo Village. This research is the first study that specifically highlights PBB payment compliance with a focus on villages that rank high in compliance in the Jepara Regency area. The independent variables in this study include tax socialization, income level, and awareness of taxpayers. The object of the research is the community of Gidangelo Village, Nalumsari Subdistrict, Jepara Regency, while the subjects are individuals who have been registered as PBB taxpayers and have a history of paying the tax. The number of samples analyzed in this study were 92 respondents. The method used is an associative quantitative approach with primary data collection through distributing questionnaires directly from house to house. The results of the analysis show that tax socialization does not have a significant effect on the level of compliance, while the variables of income level and taxpayer awareness have a significant effect on compliance with paying PBB. This research has limitations on the validity of the data, considering that there were questionnaires filled out by parties representing actual respondents.
Pengaruh Leverage, Return on Assets, dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Chintya Lauren Sitopu; Anggiat Situngkir; Ilham Hidayah Napitupulu; Rizki Syahputra
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.892

Abstract

This study aims to empirically analyze the effect of leverage, return on assets, and firm size on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The research population consists of 45 companies, with purposive sampling resulting in 6 firms as the sample, based on the following criteria: consistently included in the LQ45 index throughout the study period, publishing complete annual financial statements, and  providing relevant data for calculating the research variables. Data collection was carried out using documentation of annual financial statements obtained from the official website of the Indonesia Stock Exchange. Data analysis was conducted using a quantitative approach through multiple linear regression with the aid of SPSS version 25, which included descriptive statistics, classical assumption tests, regression analysis, and hypothesis testing. The findings indicate that leverage and return on assets do not have a significant effect on tax avoidance, while firm size has a significant effect on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange for the 2019–2024 period. These results provide implications for tax authorities to enhance monitoring of large companies, as well as for investors and creditors as a consideration in decision-making. The limitation of this study lies in the small sample size and relatively short observation period. 
Pengaruh Sales Growth, Tax Planning dan Tax Avoidance Terhadap Firm Value Pada Sektor Consumer Non-Cyclicals Di Bursa Efek Indonesia Irma Ardiani; Anggiat Situngkir; Ilham Hidayah Napitupulu; Susilawati Susilawati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.893

Abstract

This study aims to examine the effect of Sales Growth (sales growth ratio), Tax Planning (Tax Retention Rate/TRR), and Tax Avoidance (effective tax rate/ETR) on Firm Value (price to book value/PBV) in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data in the form of annual financial reports. The sample was obtained through purposive sampling, resulting in 39 companies form a total population of 130 companies. Data analysis was performed using multiple linear regression with SPSS Version 25. The results show thae sales growth has a significants positive effect on firm value, while tax planning and tax avoidance have no significant effect. This study contributes to enriching the literature on the determinants of firm value and provides practical implications for investors in evaluating a company’s fundamental performance. 
Analisis Penerapan Activity Based Costing Method Dalam Pencapaian Laba Perusahaan (Study Pada Industri UKM DiJabodetabek) Herry Respati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.899

Abstract

Small and Medium Enterprises (SMEs) in Indonesia face significant challenges in maintaining profitabilitythrough optimal operational efficiency in the increasingly competitive global economy. Activity-Based Costing(ABC) has emerged as a superior cost management method compared to traditional costing systems, yet itsimplementation in SMEs, particularly in developing countries like Indonesia, remains understudied. This studyanalyzes the implementation of Activity-Based Costing methods in achieving company profits within the SMEindustry in Jabodetabek, examining implementation levels, profitability impacts, and effectiveness factors. Aqualitative case study approach was employed, utilizing purposive sampling to select 10 culinary SMEs inJabodetabek that maintain accounting records through applications. Data collection involved in-depth interviews(60-90 minutes per respondent) and secondary document analysis. Thematic analysis was used for datainterpretation, with validity ensured through data triangulation and member checking. Findings reveal that ABCimplementation among culinary SMEs remains in developmental stages with limited conceptual understandingyet intuitive partial application. Three main themes emerged: limited conceptual understanding, intuitive partial implementation, and operational recording challenges. SMEs demonstrated creative adaptation by simplifyingABC principles, resulting in improved costing accuracy (15-30% cost corrections), optimized pricing strategies,and identification of cost-saving opportunities leading to increased profit margins. The study contributesacademically by developing an ABC adaptation model suited to SME characteristics and practically by providingimplementation guidelines. Managerial mindset and learning orientation proved more determinant than formaleducational background for successful ABC implementation.
Pengaruh Pengetahuan Perpajakan, Relawan Pajak, dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir di Bidang Perpajakan Andes Wahyu Hidayah; Ita Rakhmawati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.951

Abstract

This research aims to examine the impact of tax knowledge, engagement in the Tax Volunteer program, and labor market considerations on students’ interest in pursuing careers in taxation. Employing a quantitative methodology, the study involved 116 students who took part in the Tax Volunteer program organized by the Regional Office I of the Directorate General of Taxes (DGT) in Central Java. Data were obtained through structured questionnaires and processed using multiple linear regression analysis with IBM SPSS Statistics 25. The results reveal that the three independent variables exert a positive and statistically significant influence on students’ career interest. These findings imply that experiential learning, particularly through participation in the Tax Volunteer program, plays a vital role in fostering interest in taxation-related professions. The coefficient of determination (R²) of 0.503 indicates that the model accounts for 50.3% of the variation in career interest. This underscores the importance of integrating theoretical instruction with practical exposure in cultivating students’ professional aspirations. Nevertheless, the study is limited by its narrow regional coverage, which may affect the generalizability of the results. It is therefore recommended that future research extend the geographical scope to provide broader insights into the determinants of career interest in taxation.
Pengaruh Sales Growth, Transfer Pricing dan Beban Pajak Tangguhan terhadap Tax Avoidance Firda Musliha Pasha; Adhitya Putri Pratiwi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.995

Abstract

This study aims to analyze the effect of Sales Growth, Transfer Pricing and deferred tax expense on Tax Avoidance. This type of research is quantitative research with secondary data sources. The research population includes 130 companies in the consumer non cyclicals sector that listed on the Indonesia Stock Exchange in 2019-2023. The sample selection method used in this study was purposive sampling so that the final sample obtained by this method was 8 companies for the period 2019-2023 with a total research sample of 40 sample data. The analysis method uses panel data regression analysis techniques with the help of the E-Views 12 program. The results showed that the best model was the Common Effect Model (CEM). The results showed that Sales Growth, Transfer Pricing and Deferred Tax Expenses simultaneously affect on Tax Avoidance. The results obtained show that partially that Sales Growth (X1) and Deferred Tax Expenses (X3) have an influence on Tax Avoidance (Y) while for the Transfer Pricing variable (X2) has no effect on the Tax Avoidance variable (Y).
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Kepemilikan Institusional Terhadap Tax Avoidance Novita Angie; Endah Finatariani
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1075

Abstract

Tax avoidance remains a critical issue in corporate governance as it directly influences state revenue and reflects managerial decision-making. This study aims to analyze the effect of firm size, sales growth, and institutional ownership on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Using a quantitative research design, the study employed panel data regression with purposive sampling to select 14 companies, yielding 70 firm-year observations. Secondary data were obtained from audited annual financial reports. The results show that firm size has no significant effect on tax avoidance, indicating that company scale is not a determining factor in tax planning strategies. Sales growth has a negative and significant effect, suggesting that higher sales performance reduces the likelihood of tax avoidance practices. Meanwhile, institutional ownership does not significantly affect tax avoidance. These findings emphasize the importance of company performance in shaping tax behavior, while ownership structure and firm size play a limited role. The study implies that policymakers and stakeholders should consider growth dynamics when designing regulations and strategies to mitigate tax avoidance practices in the Indonesian market context.
Pengaruh Literasi Pajak, Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak UMKM di Kota Samarinda Ferry Diyanti; Novia Fitri Anggraeni
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1144

Abstract

This study aims to examine the effect of tax literacy, tax sanctions, and service quality on the tax compliance of MSME taxpayers in Samarinda City. This type of research is quantitative using primary data and measured using a Likert scale. The determination of the sample in this study used Purposive Sampling with a sample size of 100 respondents MSME taxpayers registered at the Pratama Tax Office (KPP Pratama) in Samarinda. The data analysis method used in this research is PLS-SEM, processed using SmartPLS version 4. The results of the study indicate that tax literacy has a positive and significant effect on the tax compliance of MSME taxpayers in Samarinda City. However, tax sanctions and service quality do not have a significant effect on the tax compliance of MSME taxpayers in Samarinda City.
Implementasi Perancangan Sistem Informasi Akuntansi Penjualan BBM Berdasarkan SAK Entitas Privat (Studi Kasus Pada Unit SPBU PT Bumi Laksamana Jaya) Nur Hafnil Jannati; Nurhazana
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1168

Abstract

This study aims to implement the design of a fuel sales accounting information system at PT Bumi Laksamana Jaya's gas station units based on the Private Entity Financial Accounting Standards (SAK-EP). The background of this research is based on the need for PT BLJ's gas station units to improve the quality of sales transaction recording and financial reporting through a more computerized system in accordance with the latest accounting standards. The research method used is qualitative with a descriptive approach. Data collection techniques included observation, interviews, and documentation. This study discusses the interface of the accounting information system designed using the prototype method, an approach that involves the creation of a software prototype. The results indicate that, based on the prototype display, the designed sales accounting information system is feasible for implementation and use at PT BLJ's gas station units, improving operational efficiency, reducing the risk of errors, and providing accurate, timely, and digitized sales transaction recording and financial reporting. Therefore, this system is expected to contribute to helping the company improve operational performance and strengthen corporate data security to enhance transparency and accountability in financial reporting at PT BLJ's gas station units.
Pengaruh Related Party Transaction, Thin Capitalization dan Firm Size Terhadap Penghindaran Pajak T. Nur'din Rizki Sb; Rahmadani; Heddy Lumban Toruan; Akmal Hidayat; Endang Kurniati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1205

Abstract

This study examines the effect of related party transactions, thin capitalization, and firm size on tax avoidance in non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research population consists of 125 companies, and the sample was determined using purposive sampling based on specific criteria, resulting in 24 companies with a total of 120 firm-year observations. The research variables include related party transactions, thin capitalization, and firm size as independent variables, while tax avoidance serves as the dependent variable. Data were analyzed using panel data regression with EViews 12. The results show that related party transactions have a significant positive effect on tax avoidance, while thin capitalization and firm size do not have a significant effect. These findings imply that companies tend to utilize affiliate transactions as a strategy to reduce tax obligations, whereas capital structure and firm size do not play a decisive role. The results highlight the importance of strengthening tax regulations and supervision to minimize the use of related party transactions as tools for tax avoidance. Future research is recommended to include additional variables and expand the sample scope across sectors to obtain more generalizable results.

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