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Jurnal Akuntansi dan Perpajakan
Published by Universitas Merdeka Malang
ISSN : 23386010     EISSN : 27213692     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their accounting and taxes views and to publish their scholarly papers. The aim of the Journal of Accounting and Taxes is to provide an outlet for the increasing flow of scholarly research concerning accounting and taxes in public or private entity. Journal of Accounting and Taxes welcomes submissions of complete and original research manuscripts, which are not under review in any other conferences or journals. The journal is the official publication of Accounting department the University of Merdeka Malang, the institution devoted to the study and promotion of knowledge accounting and taxes. Publication date and Frequency every twice every year in March and September.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 8, No 2 (2022): September 2022" : 7 Documents clear
Employee Performance Analysis as a Human Resource Asset in Batu City Government Inspectorate Gunawan Tri Nugroho; Prihat Assih; Diyah Sukanti Cahyaningsih; Waluyo Djati
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.8417

Abstract

This study aims to describe the variables of professional ethics , professional competence , locus of control, professional commitment , and employee performance in Inspectorate of Batu City, Analyze the influence of professional ethics, professional competence and locus of control on employee performance through professional commitment a t the Inspectorate of Batu City directly, and analyze the influence of professional ethics, professional competence and locus of control of professional commitment to the employee performance over the professional commitment at the Inspectorate of Batu City indirectly. Based on the research purposes , this study includes quantitative descriptive with the data collection technique used questionnaires. This study uses 43 employee as the samples with the data analysis technique used is Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS) . The results show (1) The Professional Ethics variable affects the employee performance, (2) The Professional Competency variable doesn't affect the Employee Performance, (3) The Locus Of Control variable doesn't affect the Employee Performance, (4) Professional Ethics variable affects the Professional Commitment, (5) Professional Competency variable affects the Professional Commitment, (6) Locus Of Control variable affects the Professional Commitment, (7) Professional Commitment variable affects the Employee Performance, (8) Professional Commitment variable partially mediates the relationship betweeen profession ethics and employee performance (9) Commitment professional variable fully mediates the relationship between the professional competence and employee performance, and (10) Commitment Professional variable fully mediates the relationship between Locus Of Control on employee performance.
Effective Tax Rate Due to Investment Opportunity Set, Leverage, Capital Intensity, and Inventory in Mining Companies Listed on the IDX Yanto Yanto
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.8637

Abstract

Tax savings can be done by avoiding taxes, because these actions are not prohibited, namely by taking advantage of the looseness of the rules on taxation. The purpose of this study is to analyze the Investment Opportunity Set (IOS), leverage, capital intensity, and inventory in influencing the Effective Tax Rate (ETR). The research was conducted for 3 years (2017 to 2019). The population is 150 mining companies listed on the Indonesia Stock Exchange (IDX), and the research sample is 95 companies, because the outliers for extreme data are 94 mining companies. Based on the results of the simultaneous test (F test), the Investment Opportunity Set (IOS), leverage, capital intensity, and inventory variables together have a significant effect on the Effective Tax Rate (ETR). The results of the partial test (t test) show that the Investment Opportunity Set (IOS) has a significant negative effect on the Effective Tax Rate (ETR), the leverage variable has a significant positive effect on the Effective Tax Rate (ETR), and the capital intensity variable, inventory intensity has no effect on the Effective Tax Rate (ETR).
Why Accounting Students Are Intent to Engage in Digital Academic Dishonesty? Dhea Amarsya Aulia Rachma; Pepie Diptyana
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.8814

Abstract

Utilizing digital tools in learning process could arise lack of control among lectures and students. This research aims to examine whether self-efficacy, machiavellianism, and fraud diamond dimensions have influence to accounting students academic dishonesty behavior, especially in digital environment. Data was gathered by convenience sampling, and hypothesis were tested using SEM-PLS. Our hypotheses were supported, except self-efficacy and rasionalization. Pressure, opportunity, capability and ”short-cut” mindset are significant factors which encouraging digital academic dishonesty. This results implies that it is important to evaluate behavioral control systems in this digital era to maintain quality of accounting graduaters.
Influence of the Audit Committee, Independence of the Audit Committee, Audit Tenure and Profitability on Audit Report Lag Afifah Megarani; Ambar Woro Hastuti; Adi Suprayitno
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.8922

Abstract

The research formulation is how the audit committee, audit committee independence, audit tenure and profitability affect audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study aims to analyze the effect of the audit committee, audit committee independence, audit tenure and profitability on audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The research population includes companies that experience delays in financial reporting in 2020, according to the announcement released by the IDX. Sampling using purposive sampling method, and obtained 15 companies as research samples. The data analysis method used is logistic regression analysis. Audit report lag is the time span required to complete the audit of the company's annual financial statements. Many factors can affect the occurrence of audit report lag in a company. The results of the study prove that audit tenure has an effect on audit report lag. Meanwhile, the audit committee, the independence of the audit committee, and partial profitability have no effect on audit report lag. All independent research variables simultaneously affect the audit report lag. The audit committee, audit committee independence, audit tenure, and profitability have an influence on the audit report lag of 37.8%, while 62.2% is influenced by other factors outside the research variables.
Effect of Leverage, Return on Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness Subadriyah Subadriyah; Izzatur Rohmatun Na’imah; Moch Aminnudin
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.9232

Abstract

This study entitled Effects of Leverage, Return On Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness (Empirical Study of Manufacturing Companies Registered on the IDX in 2018-2020) aims to examine and discuss the effects of leverage, return on assets (ROA) ), inventory intensity, and firm size on tax aggressiveness. This research is quantitative with secondary time series data. The sampling technique used purposive sampling technique. Data processing in this study uses Microsoft Excel and the SPSS program. the data analysis technique used is multiple regression analysis techniques, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study are the variables Leverage, ROA, and Company Size have no significant effect on tax aggressiveness, while the Inventory Intensity variable has a significant negative effect on tax aggressiveness.
Impact of Profitability and Leverage on Tax Avoidance; Corporate Social Responsibility (CSR) as Mediating Variable Triana Friskila; Jaeni Jaeni
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.9318

Abstract

The purpose of this research is to analyze the factors that influence tax avoidance. The population of this study are coal mining companies listed on the IDX in 2017-2021. The research sample consisted of the financial reports and annual reports of companies listed on the IDX from 2017 to 2021. The purposive sampling technique was applied in this study, generating 100 observational data from the acquisition of 20 organizations over the 5-year study period. SPSS program version 25.0 is used in this research analysis. Based on the results of the study, profitability has no significant negative effect on corporate social responsibility, while leverage has no significant positive effect on corporate social responsibility. In addition, profitability has no significant negative effect on Tax Avoidance, tax avoidance has a significant positive effect on leverage, and corporate social responsibility has no significant positive effect on Tax Avoidance. The mediation results in this study indicate that Corporate Social Responsibility is unable to mediate between profitability and leverage on Tax Avoidance.Keywords: Leverage; Tax Avoidance; Profitability; Corporate social responsibility.
The Effect of Tax Morale on the Compliance of State Civil Apparatus Taxpayers at PTNBH with the Role of a Supportive Corporate Environment as a Moderating Variable Herry Laksito
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.9299

Abstract

The purpose of this study is to examine the effect of tax morale on taxpayer compliance in PTNBH. In addition, this study also aims to examine the effect given by a supportive corporate environment as a moderating variable. The data used is primary data obtained from state civil servants who work in higher education institutions with legal entities (PTNBH). Testing using Moderated Regression Analysis with SPSS tools. The results of the study show that tax morale has a significant effect on taxpayer compliance. A supportive corporate environment is also proven to be able to strengthen the relationship that is formed between the independent variables and the dependent variable in this study.

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