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Fakhruddin Kurnia M
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Journal of Accounting and Finance
Published by Universitas Ichsan Sidenreng Rappang
ISSN : -     EISSN : 30904625     DOI : 10.61912
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal of Accounting and Finance (LAJONGA) is dedicated to the promotion and dissemination of research across key areas of economics, finance, and accounting. It publishes the results of ongoing research through a rigorous blind review process in accordance with international scientific standards. The journal features articles written by business leaders, policy analysts, and active researchers, targeting an audience of academics, practitioners, and students in the fields of finance, accounting, and related disciplines. The scope of the journal includes, but is not limited to, research on budgeting, taxation, business processes, investments, regulatory procedures, and corporate financial analysis. LAJONGA also welcomes both theoretical and empirical studies related to financial reporting, stock prices, financial markets and institutions, corporate finance, and corporate governance. Articles with regional relevance are encouraged, particularly those offering insights applicable to broader global contexts. LAJONGA is published twice a year, with issues released in the periods of January–June and July–December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
 1 
Search results for , issue "vol 2 no 2 (2026): hal" : 3 Documents clear
TAX PLANNING TO MINIMIZE TAX BURDEN LEGALLY AT PT. INTI CELEBES CITRA RASA IN MAKASSAR CITY Rivaldi Fajar Putra; Winarti Winarti; Sakinah M
Journal Of Accounting And Finance Vol 2 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i2.173

Abstract

This study aims to determine the tax planning to minimize the tax burden on Holland Bakeryin Makassar. The type of research used in this study is a case study with a qualitative descriptive approach. The data that is processed is by conducting research in the field through direct interviews and data retrieval, related documents from the company and, internet media. The results of the study indicate that the tax planning strategy carried out by PT. Inti Celebes Citra Rasa (Holland Bakery) In Makassar. the main means of earth have proceeded in accordance with the law so that they do not violate the applicable provisions and there is a tax savings so that taxable income is reduced and causes the income tax payable to decrease.
THE INFLUENCE OF TAXPAYER AWARENESS AND TAX SERVICES ON MOTOR VEHICLE TAXPAYER COMPLIANCE AT THE TAKALAR DISTRICT SAMSAT Muh Yusran; Muhammad Akbardin; Randy Mauna Noor
Journal Of Accounting And Finance Vol 2 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i2.177

Abstract

This study aims to analyze the influence of taxpayer awareness and tax services on the compliance of motor vehicle taxpayers at the Samsat Office of Takalar Regency. The research method used is quantitative, with data collected through questionnaires distributed to 100 respondents. Data analysis was conducted using multiple linear regression, t-test, and F-test. The results of the study indicate that taxpayer awareness and tax services have a positive and significant influence, both partially and simultaneously, on taxpayer compliance. Taxpayer awareness is found to be the dominant factor influencing compliance, while tax services also contribute by improving taxpayer satisfaction and facilitating the fulfillment of tax obligations.
ETIKA DALAM PERPAJAKAN PENERAPAN ETIKA PROFESI AKUNTAN DALAM PRAKTIK PERPAJAKAN DI INDONESIA Hamidah Muslimah
Journal Of Accounting And Finance Vol 2 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i2.179

Abstract

Taxation is a crucial instrument in supporting national development, thus accountants have a strategic role in ensuring compliance and transparency in reporting. In practice, accountants often face ethical dilemmas when companies attempt to minimize their tax burden through illicit means. Therefore, the application of accounting professional ethics is crucial for ensuring tax reporting is conducted with integrity and social responsibility. This article uses a qualitative descriptive approach through a literature review that summarizes the application of accounting professional ethics in tax practice in Indonesia. The study results indicate that adherence to the professional code of ethics can prevent tax report manipulation, increase taxpayer compliance, and strengthen fiscal governance. Furthermore, the application of ethics also contributes to the reputation of the accounting profession and builds trust between companies, tax authorities, and the public. Therefore, accounting professional ethics in taxation is not merely a normative rule, but a crucial foundation for the sustainability of the national fiscal system and the role of accountants as guardians of integrity in tax practice.

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