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INDONESIA
Journal of Accounting and Management (JAM)
Published by PT Sanagi Edu Konsultan
ISSN : -     EISSN : 31103308     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting and Management ( JAM ) is a scientific journal that focuses on the field of accounting and management, with a scope that covers key topics such as Financial Accounting, Auditing, Tax, Public Sector Accounting, Accounting Information Systems, Management Accounting, Financial Management, HR, Marketing, E-Business, and MSMEs. The journal aims to provide a platform for researchers, academics, and practitioners to share findings, ideas, and innovations in these disciplines. JAM publishes high-quality, openly accessible articles under the Creative Commons BY 4.0 license, allowing readers to use, share, and adapt the work by giving credit to the author.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 22 Documents
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Coretax acceptance and SME tax compliance: The mediating role of trust Ratu Bunga Amelia; Raden Arief Wibowo; Metiya Fatikhatur Riziqiyah; Mokhamad Kodir
Journal of Accounting and Management Vol 2 No 2 (2026): Kinerja Keuangan, Strategi Perpajakan, dan Kepatuhan Fiskal Bisnis Modern
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study examined whether trust mediated the relationship between Coretax acceptance and tax compliance among micro, small, and medium-sized enterprise taxpayers during Indonesia's transition to the Coretax administration system. A quantitative explanatory design was applied to survey data from 100 SME taxpayers in Southern Brebes, Central Java. The model was assessed using partial least squares structural equation modeling with 5,000 bootstrap subsamples. Coretax acceptance had a strong positive effect on trust, and trust positively affected SME tax compliance. The indirect effect of Coretax acceptance on compliance through trust was positive and significant, whereas the remaining direct effect was not statistically significant. These findings indicated indirect-only mediation: acceptance translated into compliant behavior primarily when positive evaluations of the system developed into confidence in its security, transparency, and reliability. The study extends technology-acceptance research by linking system acceptance to voluntary tax compliance through a trust-building mechanism and suggests that tax authorities should manage user experience and institutional credibility simultaneously.
PENGARUH BEBAN PAJAK PENGHASILAN DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 - 2024 Lisa Hertina
Journal of Accounting and Management Vol 2 No 2 (2026): Kinerja Keuangan, Strategi Perpajakan, dan Kepatuhan Fiskal Bisnis Modern
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study aims to examine the effect of income tax expense on tax avoidance. The object of this research is manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach with data analysis techniques including classical assumption tests, panel data linear regression analysis, hypothesis testing, and coefficient of determination testing. The results of this study indicate that Income Tax Expense has a positive and significant effect on Tax Avoidance. Simultaneously, the two independent variables (Income Tax Expense and Profitability) have a positive and significant effect on Tax Avoidance.

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