Jurnal Akuntansi dan Perpajakan
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.
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<![CDATA[Does Green Investment Elevate CSR Performance? The Role of CSR Committee as Moderating Factor ]]>
<![CDATA[Suhita Whini Setyahuni]]>;
<![CDATA[Fakhmi Zakaria]]>;
<![CDATA[Linda Ayu Oktoriza]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10574
<![CDATA[This study intends to investigate the effect of green investment and CSR committee on CSR performance. This study also analyzes the moderating effect of CSR committee on the relationship between green investment and CSR performance. We analyzed 117 firms-years observation from 39 companies listed in LQ-45 index from 2019-2021. Sample is selected using purposive sampling technique, which the availability of CSR information become the criteria of sample selection. To test the hypotheses, we applied Moderated Regression Analysis (MRA). Our findings indicate that there is a positive impact of green investment and CSR committee on CSR performance. However, CSR committee does not play a moderating role in enhancing CSR performance. By using a new proxy of green investment and CSR performance measurement, our research contributes on providing a new insight on what factors influence the sustainability performance within legitimacy theory framework. Our findings provide empirical evidence that can be used by business practitioners and policymakers to consider the importance of independent CSR committee as a part of sustainability governance.]]>
<![CDATA[Bibliometric Analysis for Mapping Future Research About Green Accounting Publications ]]>
<![CDATA[Wildan Dwi Dermawan]]>;
<![CDATA[Dedi Kusmayadi]]>;
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.9329
<![CDATA[The application of green accounting in companies is very important for environmental sustainability and concern for the community. This triggers researchers to discuss the impact of green accounting on companies and examine green accounting issues. This research aims to map publications on green accounting in Accounting and Auditing. To answer all research questions, the author uses a bibliometric analysis research method. Research data is taken from the dimension.ai database starting from 1984-2022. Using the data retrieval keyword green accounting, 441 documents were obtained consisting of articles, chapters, proceedings, preprints, edited books and monographs. The software used is VOSViewer. The results found that Business Strategy and the Environment is the best journal in terms of productivity, the most productive authors are Sonja Gallhofer and Jim Haslam. Topics that are frequently discussed are environmental accounting information disclosure, information disclosure, mining company, firm value. The findings of this research provide valuable knowledge for researchers, academics and practitioners regarding scientific developments related to accounting science, especially in the field of green accounting.]]>
<![CDATA[Financial Performance of Sharia Governments Banks And Regional Sharia Government Banks ]]>
<![CDATA[Julianto Hutasuhut]]>;
<![CDATA[Henny Andriyani Wirananda]]>;
<![CDATA[Ardhansyah Putra Harahap]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.9807
<![CDATA[The purpose of research to find out and analyze if there is a significant diferences between ROA, ROE, CAR and NPL at Bank Syariah Indonesia (BSI) and Bank Sumut Syariah at covid-19 pandemic era. The research is quantitative study. As for the research instrument used in collecting the data namely financial reports in the form of a balance sheet at BSI and Bank Sumut Syariah for four years from 2018- 2021. The population used in this research is the annual financial statement at BSI and Bank Sumut Syariah. The data analysis technique used is the t-test. The result of analysis used to t-test sampling of CAR and ROE showed that there is no the diversity of significant financial performance between BSI with Bank Sumut Syariah furthermore in ROA variable and NPL showed there is the diversity of significant financial performance between BSI and Bank Sumut Syariah. ]]>
<![CDATA[The Effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Capital Structure on Firm Value with Profitability as an Intervening Variable in Banking Companies ]]>
<![CDATA[Irany Windhyastiti]]>;
<![CDATA[Dea Mutiara Otoxsusilo]]>;
<![CDATA[Christina Sri Ratnaningsih]]>;
<![CDATA[Irany Windhyastiti]]>;
<![CDATA[Umu Khouroh]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10801
<![CDATA[This study aims to test and analyze the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Capital Structure on Firm Value with intervening variable Profitability. The sample used is six (6) banking companies that are included in the First Movers on Sustainable Banking category initiated by the Financial Services Authority (OJK) and the World Wide Fund for Nature (WWF-Indonesia) and meet other predetermined criteria. The analysis method uses the path analysis method. The results of this study indicate that GCG and CSR variables have a significant negative effect on profitability, while the capital structure has a significant positive effect on profitability. Another finding of this study is that GCG and profitability have an insignificant positive effect on firm value, while CSR and capital structure have a significant positive effect on firm value. In addition, this study also found that profitability cannot mediate GCG, CSR, and capital structure on firm value.Capital Structure, Corporate Social Responsibility, Firm Value, Good Corporate Governance, Profitability]]>
<![CDATA[The Effect of Intellectual Capital on Financial Statement Fraud in Manufacturing Companies Listed on Indonesia Stock Exchange 2018-2022 ]]>
<![CDATA[Nurul Qalbi Awaliyah]]>;
<![CDATA[Siti Mutmainah]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10917
<![CDATA[Financial statement fraud is the rarest but most detrimental fraud. This type of fraud is growing and becoming more complicated than before due to technological developments. The massive use of technology increases dependence on intellectual assets so that these assets are predicted to minimize the potential for financial statement fraud. This study aims to examine whether intellectual capital negatively affects the probability of financial statement fraud. 105 observations from 30 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022 were sampled through purposive sampling techniques. Data was analyzed using descriptive statistics and panel data analysis processed with Eviews version 12. The results showed that only relational capital had an effect in reducing the possibility of financial statement fraud while structural capital had no effect. Human capital is known to be able to increase the possibility of financial statement fraud. This findings contributes to the need to consider intellectual capital in investigating financial statement fraud and other type of fraud.]]>
<![CDATA[What Makes It Difficult for Free Trade Agreements to Apply In Indonesia ]]>
<![CDATA[Shinta Ayu Sri Yunindhar]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10009
<![CDATA[This study aims to analyze the reasons why free-trade agreements are difficult to apply in Indonesia by analyzing tax disputes over certificates of origin (CoO). The fulfillment of the CoO requirements determines whether import duty reduction in the free trade agreement can be granted. This research is a case study of customs audits and re-examinations using content analysis and semi-structured interviews. Primary data will be obtained through semi-structured interviews conducted with the Auditor’s Representative, Audit Quality Supervisor, and Audit Results Evaluator. The secondary data used were from 150 tax court decisions. The results showed that there are still evidentiary problems, unclear procedures, differences in understanding of the rules, and rationalization from importers on the use of CoO. This condition is supported by differences in judges' beliefs in deciding disputes. This research contributes to the consideration of auditors and importers in handling CoO examinations, regulators in making and updating policies, and judges in deciding disputes.]]>
<![CDATA[The Taxing Dynamic: Corporate Income Tax Rates and Macroeconomics Indicators’ Impact on Foreign Direct Investment in ASEAN ]]>
<![CDATA[Ine Ratna Dewi]]>;
<![CDATA[Masruri Mochtar]]>;
<![CDATA[Pardomuan Robinson Sihombing]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10617
<![CDATA[Foreign investment as alternative funding in accelerating economic growth and development increases the climate of competition between countries in attracting investment flows. This study aims to determine the effect of corporate income tax rates and macroeconomic indicators on foreign direct investment (FDI) inflows to ASEAN member countries during the period 2013 to 2019. Using data sourced from publications of The World Bank, OECD, and KPMG, this paper used the panel data regression method. Using the Random Effects Model, this study shows that there is no statistically significant relationship between corporate income tax rates and FDI inflows in ASEAN member countries. Variables that have a significant influence on FDI inflows are macroeconomic indicators in the form of the market size (GDP), trade openness, and inflation rate. So that the results of this study can be used as a consideration in policy making in ASEAN, especially in increasing domestic investment inflows.]]>
<![CDATA[Implementation of Financial Inclusion and Digital Transformation In Msmes With Local Wisdom As Moderation Variables ]]>
<![CDATA[Ni Made Ayu Dwijayanti]]>;
<![CDATA[Wayan Eny Mariani]]>;
<![CDATA[Ni Made Mega Utami]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10555
<![CDATA[MSMEs have an important role for economic development and income distribution in Denpasar City. The problems that occur in MSMEs hinder performance and a development strategy is needed to increase competitiveness. The purpose of this study was to analyze the effect of financial inclusion and digital transformation on the performance of MSMEs in the fashion sector in Denpasar City. This study also uses Trikaya Parisuda’s local wisdom as a moderating variable in the relationship between financial inclusion and digital transformation on MSME performance. Local wisdom Tri Kaya Parisudha is used as a moderating variable because a person’s ethical behavior is influenced by moral and ethical values and cannot be separated from the influence of religion and culture. The method used in this research is associative quantitative. The subjects in this study were all MSME owners in the fashion sector in Denpasar City. Using the Slovin technique, 100 samples of MSMEs were obtained from 4 districts in Denpasar City The data used are primary data using a questionnaire instrument. Data were analyzed using the Moderate Regression Analysis (MRA) method. The results of this study indicate that financial inclusion has a positive effect on MSME performance, digital transformation has a positive effect on MSME Performance, Tri Kaya Parisudha is able to moderate the effect of financial inclusion and digital transformation on MSME performance]]>
<![CDATA[Value Added Tax Treatment On Health Services After Harmonization Of Tax Regulations Law ]]>
<![CDATA[Nurcitra Amanda]]>;
<![CDATA[Lazuardi Widyanto Pratama]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.9710
<![CDATA[One of the changes related to Medical Health Services after the enactment of the VAT Cluster Law on the Harmonization of Tax Regulation is the provision of VAT exemption facilities for these services. This change is further regulated in Government Regulation no. 49 of 2022. This study aims to examine VAT on Medical Health Services after the enactment of the Law on the Harmonization of Tax Regulations and the policy implications of VAT exemption on medical health services for the community as the end consumer. The research method used in this research is descriptive qualitative with the use of secondary data. The results of this study conclude that service providers are obliged to be confirmed as Taxable Entrepreneur to collect VAT for people who do not use health services not borne by the government. However, Taxable Entrepreneur cannot credit its input tax.]]>
<![CDATA[Financial Literacy, Accounting Training, Motivation, Capital, Length of Business: MSME Success ]]>
<![CDATA[Nawirah Nawirah]]>;
<![CDATA[Ditya Permatasari]]>;
<![CDATA[Devita Nur Romadhoni]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10714
<![CDATA[ MSMEs play a crucial role in driving the national economy. However, many MSMEs in Indonesia lack an understanding of accounting practices and fail to apply accounting information effectively in recording financial reports for their businesses. To address this issue, one approach to increasing their knowledge is through enhancing financial literacy and participating in accounting training programs. This study aims to examine the impact of financial literacy, accounting training, motivation, capital, and business tenure on the success of MSMEs operating in the food and beverage sector in Probolinggo City. The research methodology employed a quantitative approach, utilizing purposive sampling with the Slovin formula to obtain a sample of 91 SMEs. Data gathered for the study were processed using validity and reliability tests conducted with the aid of the SmartPLS version 3 program. The research findings and analysis reveal that financial literacy, capital, and business tenure positively and significantly influence the success of MSMEs in the food and beverage industry. On the other hand, accounting training and motivation were found to have no significant impact on the success of MSMEs in the same industry in Probolinggo City.]]>
