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INDONESIA
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. 11 No. 2 (2025): September 2025" : 7 Documents clear
Fiscal Decentralization and The Keynesian Multiplier: Evidence From Indonesian Regional Governments Anangga Diffia, Hendy; Harmono, Harmono; Duma Sitinjak, Norman; Zuhroh , Diana
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.15888

Abstract

Regional revenue components affect Economic Growth through different spending allocation mechanisms in Indonesia's fiscal decentralization system. This research analyze the transmission mechanism of Local Government Revenue, Transfer Revenue, and Other Legitimate Revenues to Economic Growth through the mediation of Operating Expenditure and Capital Expenditure in 38 regencies and cities in East Java Province for the period 2019-2023. The study uses a quantitative methodology with multiple linear regression analysis and path analysis on panel data consisting of 190 observations, with data sources from the Directorate General of Fiscal Balance and the Central Statistics Agency. The findings show that all revenue components have a direct negative effect on economic growth, confirming the Keynesian economic theory that government revenue mobilization creates a contractionary effect without proper spending allocation. Operating Expenditure shows a greater influence in stimulating economic growth than Capital Expenditure. Path analysis shows that Local Government Revenue and Transfer Revenue contribute positively to Economic Growth through the mediation of Operating Expenditure. The results of the study provide fundamental policy implications for optimizing the composition of regional spending in order to maximize the fiscal multiplier effect and increase the effectiveness of economic stimulus in regional development strategies.
Forensic Accounting and Fraud Detection in Two Decades: A Bibliometric Study Sharon Eunike Lario, Claresta; Rohman, Abdul
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16192

Abstract

This study aims to map the development of research in forensic accounting and fraud detection over the past two decades, covering the period from 2002 to 2024, through a bibliometric approach applied to 202 documents obtained from the Scopus database. Using RStudio and Biblioshiny, the study identifies publication trends, thematic developments, and patterns of international collaboration. The results reveal a significant upward trend in publications, with an average annual growth rate of 15.76%, reflecting the growing academic interest in fraud-related research. The United States emerged as the dominant contributor with strong domestic publication output, while international collaboration remained relatively limited. The most frequently appearing themes include “fraud,” “crime,” and “computer crime,” whereas topics such as “computer forensics” and “law-related legislation” remain underexplored but present promising opportunities for future research. The motivation behind this study lies in the increasing digital risks, global financial complexity, and the need for accountability and transparency in detecting and preventing fraudulent practices. This research contributes to the literature by providing a structured overview of the thematic landscape, identifying research gaps, and encouraging the expansion of multidisciplinary and cross-country collaboration. However, the study is limited to Scopus-indexed publications, excluding other databases such as Web of Science and Google Scholar, which may restrict the comprehensiveness of the findings. The implications highlight the importance of integrating bibliometric and qualitative approaches to gain a deeper understanding of forensic accounting’s evolving role in fraud prevention. Overall, the study underscores the strategic importance of forensic accounting as a global discipline that bridges financial integrity, legal compliance, and digital resilience.
Digital Tax Literature Mapping: A Top Bibliometric Analysis Global Publications 2010–2023 Puspitasari, Novia; Haryanto, Haryanto
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16193

Abstract

In this increasingly advanced era, digital transformation has triggered fundamental changes in the global tax system, including in Indonesia, which is now faced with the challenges of supervision, compliance, and fiscal justice in an economic ecosystem without physical borders. This study aims to conduct a bibliometric analysis of the scientific literature on digital taxes in Indonesia, focusing on publication trends, main themes, and mapping the direction of future research. Using the PRISMA approach and data from Scopus during the period 2010–2023, a total of 496 English-language articles were analyzed using RStudio and Biblioshiny devices. The results show a significant trend of publication growth with an average annual increase of 30.66%, as well as the dominance of topics such as digital storage, taxation, and fiscal policy. The findings also show that there is still limited exploration of data privacy, sustainability, and social perspectives in digital taxation studies. Therefore, this study underlines the importance of increasing the contribution of interdisciplinary and contextual national research as the basis for the formulation of responsive and inclusive digital fiscal policies in Indonesia.
Optimizing Asset Utilization is a Mediating Variable in the Influence of Information Systems, Competence, and Internal Control Kusnindar, Iksan; Suratno; Nurmala Ahmar
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16241

Abstract

This study aims to investigate the impact of information systems, competencies, and internal controls on asset management effectiveness, as well as the mediating role of asset utilization optimization in this relationship. The research method used an explanatory survey approach. Respondents in this study were 98 employees assigned to state asset management at the Directorate General of State Assets. Quantitative data were collected through a questionnaire survey. The data analysis technique used was Partial Least Squares (PLS) with calculations assisted by the Smart PLS 4.1.1.4 application program.  The results of the study indicate that asset utilization optimization acts as a mediator in the relationship between information systems, human resource competency, and internal control on asset management effectiveness. Based on the bootstrapping results in the PLS-SEM structural model, the specific indirect effect of each independent variable through asset utilization optimization is proven to be significant, while its direct effect remains significant. This finding suggests that the mediation mechanism at work is partial, as evidenced by the coexistence of significant direct and indirect effects on each path. Thus, asset management effectiveness is not only influenced by the quality of information systems, internal competency, and internal control directly, but also by the organization's ability to convert these factors into optimal, productive, and accountable asset utilization practices.
Psychometric Scale of Tax Compliance Potential Clusters of Prospective Taxpayers Probowulan, Diyah; Murwanti, Retno
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16248

Abstract

This study explores the potential for enhancing tax compliance among prospective taxpayers in Indonesia by developing a psychometric scale that measures psychological factors influencing compliance behaviour. The research was conducted at the University of Muhammadiyah Jember with 225 Accounting Study Program students, who were selected purposively because they represent a relevant group of future taxpayers with foundational knowledge of taxation and financial literacy, making them an appropriate context for examining tax compliance potential. Using a quantitative approach and a structured questionnaire, the study measured intelligence, personality, and skills as independent variables, with tax compliance potential (PTC) as the dependent variable. The findings indicate that intelligence and personality do not have a significant effect on tax compliance potential, whereas skills show a strong positive correlation and significant influence, suggesting that practical competencies in tax administration and the use of tax-related technology are crucial for improving compliance among prospective taxpayers. These results are closely linked to contemporary tax compliance issues in Indonesia, where administrative capability and digital literacy are increasingly important in supporting effective tax systems. By situating the research within an educational setting and aligning the methodological choices with the characteristics of the respondents, this study contributes to a deeper understanding of tax compliance behavior through a psychometric framework. It underscores the importance of a holistic approach to tax education that not only considers individual traits but also emphasizes skill development, social norms, and curriculum-based interventions to strengthen future taxpayers’ compliance behavior.
Profitability Moderates The Relationship Between Capital Intensity and Firm Size on Tax Aggressiveness Wenten, I Ketut; Lusiana Dewi, Putri
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16653

Abstract

This study aims to test and analyze profitability in moderating the relationship between capital intensity and firm size on tax aggressiveness. The analysis was carried out using the annual reports of companies listed in the consumer non-cyclical sector on the Indonesia Stock Exchange (IDX) during the 2019-2023 timeframe. The samples contained in this study were 34 consumer non cyclical companies obtained using purposive sampling technique Data was gathered from Indonesia Stock Exchange (IDX) listings or through the official website of each company. The results showed that capital intensity had no effect on tax aggressiveness, firm size had no effect on tax aggressiveness, profitability was unable to moderate / weaken the effect of capital intensity on tax aggressiveness, profitability was unable to moderate / weaken the relationship between firm size and aggressiveness.  
The Effect of Tax Sanctions and Tax Knowledge on Compliance with Motor Vehicle Tax Payments Gisya Patika, Andi; Rizki; Ulyah, Himmatul
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 2 (2025): September 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i2.16238

Abstract

Compliance in paying motor vehicle taxes is influenced by various factors, such as tax sanctions and tax knowledge. However, there are still issues related to tax sanctions, particularly the firmness of enforcement against taxpayers who violate regulations. Taxpayers' knowledge of taxation remains limited, especially in terms of understanding tax laws and procedures. This study aims to analyze the impact of tax sanctions and tax knowledge on compliance in paying motor vehicle taxes, particularly for two-wheeled vehicles. The method used is quantitative, with analysis through multiple linear regression to test the independent variables against the dependent variable, both partially and simultaneously, using SPSS version 25. This study utilizes both secondary and primary data through random sampling techniques, with a total of 100 respondents who own motor vehicles. The results of the study show that the tax sanctions variable does not influence compliance in paying motor vehicle taxes. However, tax knowledge has an effect on compliance in paying motor vehicle taxes.

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