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[The Influence of Air Pollution on Accounting Conservatism (Empirical Study of Manufacturing Companies in Indonesia) ]]>
<![CDATA[Ma'sum, Muhammad Ali]]>;
<![CDATA[Sunarto, Sunarto]]>;
<![CDATA[Hardiningsih, Pancawati]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.11576
<![CDATA[Air pollution is an important factor that influences the risk perception of stakeholders including investors and managers. Managers' risk perception is a factor that determines accounting conservatism and reporting strategies. This study examines whether in response to the risk of increasing air pollution, companies implement more conservative accounting policies. In addition, this study also tests whether conservative accounting policies in response to the risk of increasing air pollution will be more prominent in companies under high financial constraints. Using a sample of manufacturing companies in Indonesia and air quality index (IKU) issued by the Ministry of the Environment and tested with panel data regression, this study shows that companies implement more conservative accounting policies as response to the risk of increasing air pollution. However, the accounting conservatism policy was not proven to be more prominent in companies under high financial constraints. ]]>
<![CDATA[What Factors Affect Profitability? (Case Study on Conventional National Private Bank Listing on Indonesian Stock Exchange Period 2019-2022) ]]>
<![CDATA[Ardaranie, Rizkanandya]]>;
<![CDATA[Mulyani, Sri]]>;
<![CDATA[Handayani, Retno Tri]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.12347
<![CDATA[This research aims to determine the effect of Net Interest Margin, Operating Cost with Operating Income (OCOI), Loan to Deposit Ratio, Non-Performing Loans and Capital Adequacy Ratio on Profitability in conventional national private banking companies. The population for this research is conventional national private banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used was the Purposive Sampling technique with 19 companies and the total data processed during 4 years of observation was 76 data. This research method uses panel data regression analysis using the Eviews-10. The results of this research are that Net Interest Margin, Loan to Deposit Ratio and Capital Adequacy Ratio have no effect on Return on Assets, while Operating Costs with Operating Income and Non-Performing Loans have a negative effect on Return on Assets.]]>
<![CDATA[Impact of Profitability, Leverage, Capital Intensity, Firm Size, and Firm Age on Tax Avoidance ]]>
<![CDATA[Gowira, David]]>;
<![CDATA[Haryono, Haryono]]>;
<![CDATA[Dosinta, Nina Febriana]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.13614
<![CDATA[Indonesia's primary source of state revenue is taxes and is used to support economic growth to achieve the vision of "Golden Indonesia 2045". The challenge in collecting tax revenues is the act of tax avoidance by companies. This research wants to study whether the tax avoidance of basic materials companies on the Indonesia Stock Exchange from 2018 to 2022 is affected by factors such as profitability, leverage, capital intensity, company size, and company age. Ninety-six basic materials companies are the population in this study. This quantitative research uses financial reports through purposive sampling with a total sample of two hundred and ninety-five data. The findings in this study show that the tax avoidance is significantly positively influenced by profitability which is proxied by return on assets, while the tax avoidance is significantly negatively influenced by company size. On the other hand, the tax avoidance is not significantly influenced by leverage, capital intensity, and company age. These results imply that company management is encouraged to avoid taxes to meet the profit level targets set by shareholders, but remains careful to maintain the company's good reputation.]]>
<![CDATA[The Effect of Independence, Objectiveness and Competence on The Quality of Audit Results ]]>
<![CDATA[Dzakwan, Sulthan Dhaifullah]]>;
<![CDATA[Yuliati, Anik]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.13860
<![CDATA[This research aims to empirically test and analyze the effect of independence, objectivity and competence on the quality of audit results at the Surabaya City Public Accounting Firm. The population in this study were auditors working at 52 Public Accounting Firms (KAP) in the Surabaya City area. The sampling technique used in this research convenience sampling and obtained as many as 9 Public Accounting Firms (KAP) containing 72 respondents (auditors) in the Surabaya City area through distributing questionnaires. The data analysis method used is multiple linear regression analysis refers to a statistical technique that uses two or more independent variables to predict the outcome of a dependent variable. The technique enables analysts to determine the variation of the model and the relative contribution of each independent variable in the total variance. The results indicate that only competence had an effect in the quality of audit results while independence and objectivity had no effect in the quality of audit results. This finding contributes to the need to consider competence is based on the auditor’s experience, education and knowledge so that it can produce quality audits.]]>
<![CDATA[Audit Delay: Complexity of Company Size as Moderation Variable ]]>
<![CDATA[Anggraeni, Galuh]]>;
<![CDATA[Wulandari, Ika]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.13977
<![CDATA[In conducting the study, the aim was to be able to determine the influence of profitability, complexity of operations and financial distribution on the duration of the audit by using the size of the company as a moderation variable. The use of data is in the form of secondary data derived from the company's financial statements. This research was conducted on manufacturing companies listed on IDX or the Indonesia Stock Exchange in 2020-2022. In the selection of the sample, as many as 255 companies out of 85 companies were selected through selective sampling. The data analysis used in this study was in the form of multiple linear regression and moderated regression analysis (MRA) to test the influence of dependent variables and moderation. The results show that profitability and complexity of operations have a significant influence on the length of the audit. Financial distress can have a major impact on the length of the audit time. The size of the company moderates the effect of profitability on the duration of the audit, but the complexity of operations and financial distribution does not affect the duration of the audit.]]>
<![CDATA[Women on Board: The Blank Space of ESG Impact in Indonesia ]]>
<![CDATA[Kristianti, Ika Puspita]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.14157
<![CDATA[This research analyzes the impact of board gender diversity and industry classification on ESG performance in Indonesia. It also seeks to gather evidence on the extent to which ESG risk affects financial and market performance. Considering the unique context of gender equality in Indonesia and the expectation that gender differences influence decision-making processes in financial reporting, this study examines the impact of women on boards on financial and stock market performance, with ESG Risk as a mediator. This study employs a quantitative approach and applies purposive sampling method to select a sample of population, consisting of companies listed on the Indonesia Stock Exchange (IDX). This research uses Smart PLS to analyze the data, including tests of the measurement model and structural model. The results indicate that board gender diversity and industry classification have a significant negative impact on ESG Risk Rating, and ESG Risk Rating impact positively to stock performance. This research provides valuable and original contributions to the understanding of ESG practices, board gender diversity, and their impact on financial and market performance in Indonesia, which addresses gaps in the literature and offers practical implications for companies, investors, and policymakers in emerging markets.]]>
<![CDATA[Exploration of the Readiness of Indonesian MSMEs in Facing Digital Taxes and Their Implications for Tax Justice ]]>
<![CDATA[Suleman, Nurjana]]>;
<![CDATA[Ngabito, Dewi]]>;
<![CDATA[Sholehah, Nur Lazimatul Hilma]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.14746
<![CDATA[The Indonesian government has adopted a digital tax policy in response to accelerating digital transformation aimed at increasing state revenue from digital economy transactions. However, this policy also brings new challenges for micro, small, and medium enterprises (MSMEs), which are the pillars of Indonesia's economy. This study examines the readiness of MSMEs in Indonesia to face digital taxation challenges and analyzes their impact on the perception of tax justice. This study uses a quantitative method with data collection through questionnaires. The population studied is MSMEs that use digital platforms in Gorontalo. Samples were selected using the purposive sampling method. The data analysis technique is a structural equation model (SEM) with Smart PLS 3.0 software. The study results show that understanding digital taxes and tax technology infrastructure positively affects digital tax compliance. In addition, understanding digital taxes also positively impacts the perception of digital taxes. However, tax technology infrastructure and digital tax compliance do not positively influence tax perception. The influence of understanding digital taxes and tax technology infrastructure on digital tax perceptions is largely mediated by digital tax compliance. Technology adaptation moderates the relationship between digital tax understanding and tax technology infrastructure to the perception of tax justice. However, the effect of technology adaptation moderation on the relationship between digital tax understanding and tax technology infrastructure and the perception of tax justice is insignificant.]]>
<![CDATA[Factors Influencing University Student Decision to Utilize Mobile Banking in Cambodia: An Extension of UTAUT-2 with SERVQUAL and DIT ]]>
<![CDATA[Homoly, Hong]]>;
<![CDATA[Norng, Sokha]]>;
<![CDATA[Bunteng, Long]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.15055
<![CDATA[Even though mobile banking has become popular in Cambodia, its adoption among university students is still a question. Hence, this study aims to investigate the factors influencing mobile banking adoption among university students in Cambodia. The study extends the Unified Theory of Acceptance and Use of Technology 2 (UTAUT-2) by integrating Service Quality (SERVQUAL) model, and Diffusion of Innovation (DIT) theory to examine factors driving mobile banking adoption. The study uses a questionnaire to collect data from 520 university students. By using structural equation modeling, the study found that compatibility and observability affect intention through performance expectancy and effort expectancy. The study also found that performance expectancy, effort expectancy, hedonic motivation, price value, and habit all had a significant positive effect on the intention to adopt mobile banking. However, social influence and facilitating condition do not have an impact on intention. At the final path, the study found that performance expectancy, responsiveness, tangible, and intention have a positive impact on the students' behavior to use mobile banking.]]>
<![CDATA[Detecting Fraudulent in Financial Statements Using Fraud Pentagon: Analysis of Banking Companies in Indonesia and Thailand ]]>
<![CDATA[Putri, Maya Eky Antoko]]>;
<![CDATA[Setiyorini, Wahyu]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.15075
<![CDATA[This study aims to analyze the effect of fraud pentagon theory on detecting fraudulent financial statements. Fraud pentagon theory consist of five variables namely pressure, opportunity, rationalization, capability, and arrogance. The sample is banking companies listed on Indonesian and Thailand Stock Exchange with a total of 174 samples companies. The observation period is 3 years during 2020-2022 period. The analysis technique is logistic regression analysis. The results of the analysis in Indonesian banking companies show that only variable capability has significant effect on fraudulent financial statements, while other variables namely pressure, opportunity, rationalization, and arrogance have no significant effect on fraudulent financial statements. The results of the analysis in Thailand banking companies show that only variable pressure has significant effect on fraudulent financial statements, while other variables namely opportunity, rationalization, capability, and arrogance have no significant effect on fraudulent financial statements.]]>
<![CDATA[End of Sequence Presentation Pattern and Mitigation of Order Effects on Investment Decision-Making ]]>
<![CDATA[Almilia, Luciana Spica]]>;
<![CDATA[Hanimah, Khilmiyatul]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.15095
<![CDATA[Investment is a form of investment activity that develops a business that is expected to provide high returns for the company. This test tests investment decisions based on the belief adjustment model. The research method used in this study is 2x2 which consists of a sequence of evidence (good news followed by bad news or bad news followed by good news) and a series of information (long or short) on the End of Sequence presentation pattern. Participants in this study were students majoring in Accounting at Private University X in Surabaya. The number of participants in this study was 126 participants. The purpose of the study was to test whether there were differences in investment decisions between participants who received good news followed by bad news compared with participants who received bad news followed by good news at the End of the Sequence pattern and long or short series and to examine the effect of the order of evidence (good news followed by bad news or bad news followed by good news) and information series (long or short) on investment decision-making using the End of Sequence presentation pattern. Based on this research, the results obtained are if the information is presented with a Sequence presentation pattern with simple information and a sequence of evidence of good news followed by bad news or bad news followed by good news there is no difference (no order effect) both in the grouping of information series (length or short) and there is no effect of the order of evidence (good news followed by bad news or bad news followed by the good news) in making investment decisions, however, different results are shown by the information series (long or short) where the information series influences investment decision making.]]>
