Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
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.
Articles
51 Documents
<![CDATA[Pengaruh Good Public Governance dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Pada Organisasi Perangkat Daerah Provinsi Riau) ]]>
<![CDATA[Sepriani]]>;
<![CDATA[Arini]]>;
<![CDATA[Eka Putri, Gusmarila]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.478
<![CDATA[This research aims to find out and test whether Good Public Governance and the Government's Internal Control System influence the Quality of Financial Reports in Regional Apparatus Organizations in Riau Province. This research used a sample of 90 respondents using a non-probability sampling technique, namely Purposive Sampling. The method used in this research is a quantitative method. The data collection techniques used in this research are Questionnaires. The research method used in this research is multiple linear regression, with the help of SPSS 26. The results of this research show that good public governance (X1) and the government's internal control system (X2) influence the quality of financial reports (Y). The better the implementation of good public governance, the better the quality of financial reports. Implementing the government's internal control system will have an impact on improving the quality of financial reports.]]>
<![CDATA[Analisis Kepatuhan dan Optimalisasi Perhitungan serta Pelaporan PPh Pasal 23 pada PT XYZ ]]>
<![CDATA[Devi, Ameylia Shintya]]>;
<![CDATA[Sucahyati, Diarany]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.801
<![CDATA[Income Tax (PPh) Article 23 is an essential component of Indonesia’s taxation system. It is levied on income received by domestic taxpayers from capital, services, or awards. This study aims to evaluate the calculation and reporting of PPh Article 23 at PT XYZ, identify underlying issues, and propose solutions to enhance compliance and reporting efficiency. The research adopts a descriptive qualitative method through a case study approach. Data were collected via direct observation of the company’s tax administration process, interviews with the finance department, and a review of supporting tax documents. The findings reveal discrepancies between reported amounts and actual tax payment dates, which may expose the company to administrative sanctions. The study highlights the need for PT XYZ to strengthen its understanding of PPh Article 23 regulations, optimize the use of the Directorate General of Taxes’ digital platform (Coretax), and improve internal procedures through the implementation of clear Standard Operating Procedures (SOPs) and staff training. These steps are crucial to prevent future errors and ensure sustainable tax compliance. This research is expected to serve as a strategic reference for PT XYZ in managing tax obligations more effectively and aligning with prevailing tax laws.]]>
<![CDATA[Analisis Ketidaksesuaian Prosedur Penghapusan Aktiva Tetap pada Laporan Keuangan Fiskal PT. MMM ]]>
<![CDATA[Vania Andani, Jessica]]>;
<![CDATA[Diarany Sucahyati]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.808
<![CDATA[This study aims to analyze the discrepancies in the fixed asset write-off procedures in the fiscal financial statements of PT MMM for the 2023–2024 period. The research focuses on identifying errors in the recognition and derecognition of fixed assets, especially related to asset disposal, accumulated depreciation write-off, and profit or loss recognition on asset sales. Using a descriptive qualitative method, data were collected through document analysis, interviews, and supporting evidence such as sales invoices and fixed asset records. The results show that PT MMM failed to implement PSAK 16 principles in the derecognition process. The company did not write off accumulated depreciation and did not calculate the gain or loss on the disposal of fixed assets, resulting in misstated fiscal financial statements. These discrepancies may lead to fiscal corrections and administrative sanctions due to non-compliance with tax reporting requirements. The study concludes that errors in fixed asset write-off procedures stem from a lack of understanding of accounting standards and inadequate documentation. Corrective actions recommended include adjusting accumulated depreciation, recording disposal profit or loss, and ensuring proper derecognition procedures in accordance with PSAK 16 and fiscal regulations. Implementing these improvements is expected to enhance the reliability of financial reporting and prevent potential tax sanctions.]]>
<![CDATA[Faktor Faktor Yang Memengaruhi Kepatuhan Pembayaran Pajak Bumi dan Bangunan Di Desa Gidangelo, Welahan, Kabupaten Jepara ]]>
<![CDATA[Tualifah, Azzah]]>;
<![CDATA[Tri Cahya, Bayu]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.813
<![CDATA[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.]]>
<![CDATA[Pengaruh Pengetahuan Perpajakan, Relawan Pajak, dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir di Bidang Perpajakan ]]>
<![CDATA[Andes Wahyu Hidayah]]>;
<![CDATA[Ita Rakhmawati]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.951
<![CDATA[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.]]>
<![CDATA[Pengaruh Sales Growth, Transfer Pricing dan Beban Pajak Tangguhan terhadap Tax Avoidance ]]>
<![CDATA[Firda Musliha Pasha]]>;
<![CDATA[Adhitya Putri Pratiwi]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.995
<![CDATA[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).]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Kepemilikan Institusional Terhadap Tax Avoidance ]]>
<![CDATA[Angie, Novita]]>;
<![CDATA[Finatariani, Endah]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.1075
<![CDATA[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.]]>
<![CDATA[Pengaruh Literasi Pajak, Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak UMKM di Kota Samarinda ]]>
<![CDATA[Ferry Diyanti]]>;
<![CDATA[Novia Fitri Anggraeni]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.1144
<![CDATA[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.]]>
<![CDATA[Implementasi Perancangan Sistem Informasi Akuntansi Penjualan BBM Berdasarkan SAK Entitas Privat (Studi Kasus Pada Unit SPBU PT Bumi Laksamana Jaya) ]]>
<![CDATA[Jannati, Nur Hafnil]]>;
<![CDATA[Nurhazana]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.1168
<![CDATA[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.]]>
<![CDATA[Pengaruh Kepemilikan Publik, NPM, Solvabilitas, Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di BEI ]]>
<![CDATA[Novia Ardiana]]>;
<![CDATA[Ajeng Tita Nawangsari]]>
<![CDATA[ Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v6.i2.1281
<![CDATA[The principal emphasis of this study lies in evaluating the influence exerted by Public Ownership, Net Profit Margin (NPM), Solvency, and the contribution of organizational magnitude to CSR disclosure practices. Quantitative data were acquired in this study by means of analyzing existing documents. The research population includes 70 business entities listed on the Indonesia Stock Exchange during the period of 2023-2024, with a total of 25 business entities used as samples through purposive sampling. The study utilized secondary data obtained from the official Indonesia Stock Exchange portal (www.idx.co.id) as well as the portals of each business entity. The influence between variables was assessed through multiple linear regression data analysis. The research findings indicate that the variables of public ownership level and company size show a significant impact with a positive relationship direction on the extent of CSR reporting practices. On the contrary, the Net Profit Margin (NPM) and solvency level variables have been proven not to show a significant impact on CSR practice reporting.]]>
