cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Teng Sauh Hwee
Contact Email
cs.literasiemasnusantara@gmail.com
Phone
+6282276006685
Journal Mail Official
cs.literasiemasnusantara@gmail.com
Editorial Address
Jl. Iskandar Muda No. 127, Kelurahan Sei Sikambing D, Kecamatan Medan Petisah, Kota Medan, Sumatera Utara - Indonesia - 20111
Location
Kota medan,
Sumatera utara
INDONESIA
Journal of Audit and Tax Synergy
Published by Yayasan Literasi Emas Nusantara
ISSN : -     EISSN : 30641047     DOI : 10.67551
Core Subject :
About the Journal Journal of Audit and Tax Synergy (JATS) The Journal of Audit and Tax Synergy (JATS) is a premier academic and professional publication dedicated to the interdisciplinary fields of audit and taxation. JATS aims to bridge the gap between theory and practice by providing a platform for the dissemination of innovative research, insightful analysis, and practical solutions in the areas of auditing and tax policy. Join our editorial and reviewer team Scope and Focus: Auditing: Articles covering a wide range of topics including audit methodologies, internal controls, risk management, compliance, and advancements in audit technologies. Taxation: Research and analysis on tax policies, tax planning, tax compliance, international taxation, and the impact of tax laws on businesses and individuals. Synergy: Exploring the interplay between auditing and taxation, highlighting integrated approaches, and presenting case studies where audit and tax strategies converge to provide comprehensive solutions. Audience: Academics and researchers in accounting, finance, and taxation. Professional auditors, tax advisors, and consultants. Policymakers and regulators interested in the latest developments and best practices in audit and tax. Mission: The mission of JATS is to foster a deeper understanding of the dynamic relationship between auditing and taxation, promote the exchange of ideas among professionals and scholars, and contribute to the development of effective practices and policies that enhance accountability, transparency, and financial integrity. Submission and Review Process: JATS welcomes original research papers, review articles, case studies, and commentary pieces. All submissions undergo a rigorous peer-review process to ensure the highest standards of quality and relevance. By integrating insights from both audit and tax domains, JATS seeks to provide its readers with comprehensive perspectives and cutting-edge knowledge that drive excellence in practice and policy formulation.
Arjuna Subject : -
Articles 37 Documents
 1   2   3   4 
Implementasi Ppn Pada Umkm: Antara Beban Pajak Dan Kemudahan Berusaha stephanie silaban; Theresia Abisakh Hutauruk; Elika Agatha Vania Perangin-angin; Rachel Teresa Manurung
Journal of Audit and Tax Synergy Vol. 3 No. 2 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 2, May 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n2.267

Abstract

UMKM di Indonesia merupakan sektor usaha menengah yang mampu menyokong perekonomian negara Indonesia. Berdasarkan data Kementrian Koperasi dan UKM, jumlah UMKM saat ini mencapai 65 juta dengan kontribusi terhadap PDB (Produk Domestik Bruto) sebesar 60% dan menyerap hamper 97% tenaga kerja, sektor ini menjadi tulamg punggung ekonomi nasional (djpb.kemenkeu, 2024). Penelitian ini bertujuan untuk menganalisis implementasi Pajak Pertambahan Nilai (PPN) pada usaha Mikro,Kecil, dan Menengah (UMKM) di Indonesia, dengan berfokus pada perbandingan antara beban pajak yang ditanggung oleh UMKM dan kemudahan dalam menjalankan usaha. PPN seringkali dianggap sebagai salah satu bentuk kontribusi terhadap penerimaan negara, namun bagi UMKM penerapan PPn dapat menjadi beban tambahan terutama dalam hal kepatuhan administrasi dan biaya operasional. Penelitian ini menggunakan pendekatan kualitatif dengan melakukan wawancara kepada pelaku UMKM yang terdaftar sebagai pengusaha Kena pajak (PKP). Hasil penelitian menunjukkan bahwa meskipun kebijakan PPN dapat memberikan tantangan dalam hal administrasi, pelaku UMKM yang memahami keuntungan dari sistem PPN seperti pembebasan pajak masukan merasa bahwa kebijakan tersebut dapat membantu meningkatkan daya saing usaha mereka. Sebaliknya, UMKM yang belum siap menghadapi kewajiban administrasi PPN cenderung merasa terbebani. Oleh karena iitu, diperlukan kebijakan yang lebih fleksibel dan dukungan berupa pelatihan memastikan penerapan PPN tidak mengganggu kelangsungan usaha UMKM
Strategi Penghindaran Pajak Oleh Perusahaan dan Upaya Pengawasannya Oleh Otoritas Pajak Shofwan Andri; Nada Fadhila Sidabutar; Farida Khairani
Journal of Audit and Tax Synergy Vol. 2 No. 3 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 3, September 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n3.288

Abstract

This study aims to examine the impact of good corporate gove$rnance on the financial performance of companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Return on Assets (ROA) is used as the dependent variable in this study, while the Independent Board of Commissioners, Audit Committee, Institutional Ownership, and Managerial Ownership are the independent variables. A total of 75 observations over three years were conducted by the 25 companies that served as the study sample. The te$chnique used was multiple line$ar regression analysis. The results of the study show that partially and simultaneously, the four Good Corporate Governance variables have a positive and significant effect on ROA. This finding indicates that the implementation of good corporate governance practices contributes directly to improving financial performance. This study is expected to be a reference for company management, investors, and regulators in optimizing the implementation of GCG principles in a sustainable manner.
ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN DAN INTENSITAS SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) Michelle Kusumo; Karlina; Marcella
Journal of Audit and Tax Synergy Vol. 3 No. 3 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 3, September 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n3.401

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main contributors to the national economy, yet their tax compliance levels remain a major challenge for state revenue. This study aims to empirically examine the effect of tax knowledge and the intensity of tax socialization on the tax compliance of MSME taxpayers. The research method used is quantitative explanatory with a sample of 200 MSME respondents in the Jabodetabek area selected using purposive sampling technique. Data were analyzed using multiple linear regression with the help of SPSS software. The results show that tax knowledge has a positive and significant effect on tax compliance. Likewise, the intensity of tax socialization also has a positive and significant effect on tax compliance. Simultaneously, these two variables explain 68.2% of the variation in tax compliance. These findings imply that strategies to increase compliance do not only depend on law enforcement but also on sustainable educational and communicative approaches.  
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Felicia Lui; Alyssa Sheryl; Lisa
Journal of Audit and Tax Synergy Vol. 3 No. 3 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 3, September 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n3.419

Abstract

This study aims to empirically examine the effect of liquidity and leverage on tax avoidance practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Liquidity is measured using the Current Ratio (CR), while leverage is proxied through the Debt to Equity Ratio (DER). Tax avoidance as the dependent variable is measured using the Cash Effective Tax Rate (CETR). The population in this study covers all manufacturing companies during the 2021-2025 observation period. The sample selection technique used the purposive sampling method, resulting in a total sample of 85 companies with a total of 425 observations over five years. Data analysis was performed using multiple linear regression analysis via SPSS software. The results show that liquidity has a negative and significant effect on tax avoidance. Companies with a high level of liquidity have sufficient cash availability to meet their tax obligations, hence they tend not to engage in tax avoidance. On the other hand, leverage has a positive and significant effect on tax avoidance. The high debt ratio generates massive interest expenses, which are tax-deductible from taxable income, thereby motivating management to minimize corporate tax burdens. Simultaneously, liquidity and leverage significantly affect tax avoidance practices.
Analisis Fraud Laporan Keuangan pada eFishery: Perspektif Audit dan Asurans Callista Cungka; Cindy Patricia Wijaya; Feyla Agnelia Lucius; Danica Julis; Sauh Hwee Teng
Journal of Audit and Tax Synergy Vol. 3 No. 3 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 3, September 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n3.441

Abstract

Fraud remains a major concern in the business world. eFishery, an Indonesian startup company operating in the aquaculture sector, was found to have committed financial reporting fraud. The company, which had previously achieved the unicorn status, engaged in financial manipulation to obtain funding from investors. This study aims to analyze the eFishery fraud case from audit and assurance perspectives. This research employs a qualitative approach using secondary data obtained from previous research articles, an auditing standard, and online news sources, including Bloomberg Technoz, DetikFinance, and CNBC Indonesia. The findings reveal that eFishery engaged in the fraudulent financial reporting, including the overstatement of revenue and financial performance followed by an analysis from audit and assurance perspectives. This case emphasizes the crucial role of auditors as a monitoring mechanism in ensuring the reliability of a financial statement.
Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Kota Medan Petisah Yeski Tio Laurenz; Filia; Sivrani Buulolo
Journal of Audit and Tax Synergy Vol. 3 No. 3 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 3, September 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n3.442

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh modernisasi sistem administrasi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Kota Medan. Penentuan jumlah responden dihitung menggunakan rumus Slovin. Pengumpulan data dilakukan dengan cara penyebaran kuesioner kepada wajib pajak orang pribadi yang berkunjung ke KPP. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak secara bersama-sama mampu menjelaskan 61,2% variasi kepatuhan wajib pajak, sedangkan sisanya sebesar 38,8% dijelaskan oleh variabel lain di luar model penelitian ini.  
PENGARUH PEMAHAMAN PERPAJAKAN, SELF ASSESSMENT SYSTEM, DIGITALISASI PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Cynthia Pannata
Journal of Audit and Tax Synergy Vol. 3 No. 3 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 3, September 2026
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v3n3.444

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, self assessment system, dan pemanfaatan teknologi informasi terhadap kepatuhan wajib pajak. Kepatuhan wajib pajak menjadi salah satu faktor penting dalam meningkatkan penerimaan negara melalui sektor perpajakan. Namun, masih ditemukan rendahnya tingkat kepatuhan wajib pajak yang dipengaruhi oleh berbagai faktor, seperti kurangnya pemahaman mengenai ketentuan perpajakan, pelaksanaan sistem perpajakan, serta pemanfaatan teknologi yang belum optimal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada responden. Data dianalisis menggunakan analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa pemahaman perpajakan, penerapan self assessment system, dan pemanfaatan teknologi informasi berpengaruh positif terhadap kepatuhan wajib pajak. Semakin tinggi tingkat pemahaman perpajakan dan semakin baik penerapan sistem perpajakan berbasis teknologi, maka tingkat kepatuhan wajib pajak juga akan meningkat. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi pemerintah dalam meningkatkan kebijakan dan pelayanan perpajakan guna meningkatkan kesadaran masyarakat terhadap kewajiban perpajakan.  

Page 4 of 4 | Total Record : 37

 1   2   3   4 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 3 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 3, September 2026 Vol. 3 No. 2 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 2, May 2026 Vol. 3 No. 1 (2026): Journal of Audit dan Tax Synergy : Vol 3 No 1, January 2026 Vol. 2 No. 3 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 3, September 2025 Vol. 2 No. 2 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 2, May 2025 Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025 Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024