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Moh. Danang Bahtiar
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Gedung G5 Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya, Kampus Ketintang Surabaya, Jalan Ketintang Surabaya 60231
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INDONESIA
Jurnal Pendidikan Akuntansi (JPAK)
Published by Universitas Negeri Surabaya
ISSN : 23376457     EISSN : 27227502     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Pendidikan Akuntansi(JPAK) adalah jurnal ilmiah yang mempublikasikan hasil penelitian dan pemikiran dalam bidang pendidikan akuntansi, ilmu akuntansi, keuangan dan perbankan. Jurnal Pendidikan Akuntansi menerima manuskrip penelitian kuantitatif, penelitian kualitatif, mixed method, Penelitian Pengembangan (R&D), Penelitian Eksperimen, dan Penelitian Tindakan Kelas/Action Riset yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Topik-topik penelitian meliputi : Model Pembelajaran Akuntansi, Media Pembelajaran Akuntansi, Evaluasi Pembelajaran Akuntansi, Kurikulum Pendidikan, Akuntansi, Ilmu Akuntansi, Keuangan, Perbankan dan Lembaga Keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 562 Documents
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Determinan Keterlambatan Audit pada Perusahaan di Pusat Pasar Modal: Bukti dari Sektor Properti dan Real Estat Saputra, Adila; Jaenudin, Jejen
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Essentiality of prompt audited financial reporting for transparency and investor confidence in capital market facilities in developing countries is the basis for this research. Although financial compliance requirement reports must be delivered within the specified timeframe, audit delays still occur frequently, especially in the property and real estate firms,that are characterized by complexity and high risk. The key aspect of this paper is to assess of audit delay, including company complexity, the entity's ability to settle its liabilities, and the efficacy of the audit committee. Publicly listed property and real estate firms in Indonesia website from 2018–2023 were used utilized as research data and examined using a panel data regression approach. The results attest that solvency has yields positive results on audit delay, proving that high solvency requires longer audit time for auditors. Meanwhile, company complexity and the audit committee not account for the variance on audit delay. Simultaneously, the three variables were unable to significant clarify the inconsistency audit delay. Those finding implies the financial risk factors remain the primary determinant of audit delays in the submission of audit reports for property and real estate entities in capital market centers.
Analisis Kebijakan Pajak Digital dan Dampaknya Terhadap Kepatuhan UMKM Di Indonesia: Studi Literatur dan Analisis Kebijakan Ros Nirwana; Suzi Suzzana; Hasdi Suryadi; Jakiroh; Endah Sri Bintari
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains a significant challenge, despite the implementation of various digital tax policies. The gap between administrative compliance and substantive compliance indicates that tax digitalization has not been fully effective in fostering sustainable compliance. This study aims to analyze digital tax policies and their impact on MSME tax compliance using the perspectives of Tax Behavior Theory, Tax Compliance Theory, and E-Government Theory. This research employs a qualitative approach using literature review and policy analysis of relevant digital tax regulations, including Government Regulation No. 23 of 2018 and Ministry of Finance Regulation No. 62/PMK.03/2020. Secondary data were collected from academic journals, books, regulatory documents, and official reports, and analyzed using thematic analysis through stages of coding, categorization, and interpretation. The findings indicate that MSME tax compliance in the digital era is influenced by the interaction of behavioral, regulatory, and technological factors. Digital systems such as e-Filing and e-Billing have improved administrative compliance by enhancing efficiency and ease of use. However, low tax and digital literacy, limited technological infrastructure, and system complexity remain major barriers. In addition, risk-based supervision strengthens enforced compliance, but may reduce taxpayer trust if not accompanied by high-quality public services. This study concludes that the effectiveness of digital tax policies depends not only on technological transformation but also on the balance between behavioral factors and compliance approaches based on trust and power. Therefore, a more comprehensive strategy is required, including improving literacy, simplifying tax systems, and enhancing transparency and public services to promote sustainable MSME tax compliance.

Page 57 of 57 | Total Record : 562

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