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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 85 Documents
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Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan Dimas Bagus Prakoso; Wahyu Setiyorini
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5770

Abstract

Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility  of  fraud  as  early  as  possible,  so  as  to  prevent  fraud  and possibly prolonged scandals. When there is a material misstatement in the financial statements, the information is irrelevant as a basis for decision making because the analysis is not based on actual information. This study aims to analyze the effect of pressure on indications of financial statement fraud, analyze the effect of opportunity on indications of financial statement fraud, analyze the effect of rationalization on indications of financial statement fraud and analyze the effect of capability on indications of report fraud. plantation companies listed on the Indonesia Stock Exchange. The sample in the study was 16 companies during the period 2015 to 2019. The analysis technique used logistic regression analysis. The results of the analysis show that pressure, which is proxied by ROA, has a significant  effect  on the indication of  fraudulent  company financial statements. The opportunity has a significant effect on the indication of fraud in the company's financial statements. Rationalization has no effect on indications of fraud in corporate financial statements. The capability has no effect on indications of fraudulent corporate financial statements.
Financial Ratio Analysis on Telecommunication Industry in Malaysia (Comparation between Maxis Berhad and Digi Berhad) Yetti Tri Wulandari
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.5773

Abstract

This article analize  financial ratio two leading telecommunication company in Malaysia Maxis Berhad and Digi Berhad. The analysis show Digi have better profitability ratios than Maxis Berhad. Efficiency ratio for both company is almost the same performance. Digi have higher leverage ratio and higher liquidity ratio. Maxis have better market ratio.
Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI Novitasari, Devi; Kusumowati, Dewi
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5774

Abstract

This study aims to analyze the effect of good corporate governance and profitability simultaneously on firm value, to analyze the effect of good corporate governance on firm value, and to analyze the effect of profitability on the value of banking companies listed on the Indonesia Stock Exchange. The population in this study was because there were 43 issuers, the sampling technique used was a purposive sample, so that a sample of 17 banks was obtained during the period 2015-2019. The data analysis technique used   multiple linear regression analysis, classical assumption test, F test, and t-test. Based on the results of the analysis, it shows that good corporate governance and profitability simultaneously affect the value of banking companies listed on the Indonesia Stock Exchange. Good corporate governance has a positive and significant effect on the value of banking companies listed on the Indonesia Stock Exchange. Profitability has a significant positive effect on the value of banking companies listed on the Indonesia Stock   Exchange
Dramaturgi Pelaku Fraud Bertopeng Kebaikan dan Berselimut Dusta: Studi Kasus Dana Bencana Alam Organisasi Nirlaba Rafles Ginting
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.6794

Abstract

The research is intended to reveal the meaning behind the practice of fraud in natural disaster funds in a non-profit organization, where the practice of fraud in a non-profit organization is not a foreign subject. The practice can be traced from every activity carried out. In the phenomenon that occurs in non-profit organizations, there are hidden practices behind and behind it can be found the causes of fraud. Dramaturgy theory is used in this study to reveal the activities of interaction with each other as well as the performance of a drama and prove a play of life presented by a handful of individuals and groups of people to seek attention. This study uses a qualitative method with a case study approach. The case study approach is considered very appropriate to be used in this study, because in this study it focuses on one case that occurred, namely the phenomenon of hidden practices in the form of masks of kindness and shrouded in lies behind the fraud of natural disaster relief funds in non-profit organizations. The data collection technique used observation, independent interview, and documentation study. The results of this study found the causes of hidden practices behind the fraud of natural disaster relief funds in organizations, where what is said to be the cause of these causes is a lack of supervision, a profit-seeking culture, the existence of opportunities or opportunities. the level of fraud in non-profit organizations which include; establishment of an internal audit team, regular supervision, establishment of anti-fraud policies, embedding the value of religiosity.
Pengaruh Leverage, Corporate Governance dan Intensitas Modal terhadap Agresivitas Pajak Dwi Putra Kurniawan; Eni Lisetyati; Wahyu Setiyorini
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.7075

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara  agresivitas  pajak  dengan  leverage,  corporate  governance, dan intensitas modal. Dalam penelitian, total 54 data yang digunakan sebagai sampel, yang diperoleh dari laporan dan annual report perusahaan pertambangan yang terdaftar di BEI periode 2014-2019 dan telah memenuhi kriteria yang ditetapkan oleh peneliti. Variabel Leverage tidak berpengaruh terhadap agresivitas pajak. Hal tersebut disebabkan perusahaan sampel sebagian  besar  pendanaan  yang  dimiliki  berasal  dari  pihak yang berelasi sehingga beban bunga yang timbul tidak dapat digunakan untuk mengurangi laba kena pajak. Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Astuti (2014). Variabel   corporate   governance   yang   di   proxikan   dengan komposisi komisaris independen tidak berpengaruh terhadap agresivitas pajak. Hal tersebut dimungkinkan   keberadaan    komisaris    independent    hanya sebagai pemenuhan regulasi perusahaan. Sehingga fungsi dan weweng tidak  berjalan  dan  tidak  menggunakan independensinya dalam perusahaan. Hasil enelitian ini sejalan dengan penelitian yang dilakukan oleh Andrean (2018). Variabel intensitas modal secara parsial berpengaruh positif terhadap   agresivitas   pajak.   Hasil   penelitian   ini   konsisten dengan penelitian yang dilakukan oleh simbolon dan Sudjiman (2021). Hasil yang diperoleh menunjukkan perusahaan melakukan tindakan agresivitas pajak dengan memanfaatkan peraturan yang ada, yaitu memperbesar aset tetap untuk memperoleh  depresiasi  yang  akan  mengurangi  laba  kena pajak.
Dampak Corporate Governance, ROA Dan Leverage terhadap Penerapan Tax Avoidance Ike Dilasari; Norman Duma Sitinjak; Dewi Kusumowati
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.7060

Abstract

Companies need to make efficiency so that the profits obtained can be optimal. tax is one of the objects of company efficiency. tax avoidance is a way for companies to safely minimize the tax burden. safe because it does not violate tax rules. corporate governance, roa and leverage are variables that can affect tax avoidance activities. this study examines the impact of corporate governance, roa and leverage on the implementation of tax avoidance. the method used is quantitative. the companies studied are companies registered as CGPI participants. the analysis technique uses multiple regression analysis. the test results show that the three independent variables affect the implementation of tax avoidance. changes in corporate governance activities, roa value and leverage can result in changes in tax avoidance activities carried out by the company. CGPI participating companies need to focus more on corporate governance, roa and leverage in carrying out tax avoidance activities.
Pengaruh Efektifitas Pengendalian Internal dan Pengembangan Mutu karyawan terhadap Deteksi Kecurangan (Fraud) Deni Raharjo Nyoto Susanto; Moch Nafi
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.5608

Abstract

The research aimed at analyzing internal effectiveness and developing analysis of fraud detection. The technique used was multiple linear regression analysis with the stages of descriptive statistical tests and data analysis. To analyze the data consisted of validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, variable t hypothesis, determination test, and hypothesis test f. The results showed that partially and simultaneously each was independent, namely the effectiveness of internal control and development. quality has a significant and positive effect on the fraud examination variable.
Penerapan Akuntasi Berdasarkan SAK ETAP pada DIY (Do It Yourself) UMKM di Kabupaten Lumajang Rizal Tri Arifiyanto; Gaguk Apriyanto; Maxion Sumtaky
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.6286

Abstract

This study aims to analyze the application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency and analyze the suitability of accounting application in the DIY (Do It Yourself) MSME in Lumajang Regency with SAK-ETAP. Researchers used qualitative descriptive research methods. The sample in this study was 10 respondents, the sampling technique used was the census. The analysis technique is through data collection, data reduction, data presentation and conclusion drawing. The application of accounting DIY (Do It Yourself) MSME in Lumajang Regency is still very simple, most of them only record income and expenses and are recorded manually. The application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency has not yet been in accordance with Financial Accounting Standards Without Public Accountability, because there are several stages that have not fulfilled the accounting cycle. This is due to a lack of technical knowledge in the preparation of financial reports, especially based on SAK-ETAP and a lack of awareness from the DIY (Do It Yourself) in Lumajang Regency about the importance of complete and standardized financial reports. The DIY MSME in Lumajang Regency feels that the financial statements that show the company's profit and loss are sufficient.
Analisis Karakterisitk Keuangan Memengaruhi Kelengkapan Pengungkapan Laporan Tahunan Perusahaan Manufaktur Yanto Yanto; Mustafidah Nur Maulida
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.6353

Abstract

Indeks kelengkapan pengungkapan laporan tahunan perusahaan manufaktur masih sekitar 57,06%, ini menunjukkan emiten belum melakukan keterbukaan informasi kepada investor. Penelitian ini bertujuan menganalisis faktor kinerja keuangan mempengaruhi kelengkapan pengungkapan laporan tahunan perusahaan manufaktur. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan manufaktur sektor industri periode 2017-2019. Sampel sebanyak 60 perusahaan dengan teknik purposive sampling. Analisis data yang digunakan analisis regresi linier berganda, dan pengujian hipotesis. Hasil penelitian yaitu profitabilitas berpengaruh positif signifikan terhadap kelengkapan pengungkapan laporan tahunan perusahaan manufaktur, sedangkan leverage dan likuiditas tidak berpengaruh terhadap kelengkapan pengungkapan laporan tahunan.
Analisis Kinerja Keuangan Perusahaan Penerbangan pada Masa Pandemi Covid-19 Ratna Kurniawati; Listyowati Listyowati
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.6709

Abstract

This study aims to determine the impact of the COVID-19 pandemic on the financial performance of airlines as seen based on the ratio of liquidity, solvency, activity, and profitability. The subjects in this study were airlines listed on the IDX, which consisted of 3 companies, namely PT Garuda Indonesia (Persero) Tbk, PT Air Asia Indonesia Tbk, and PT Indonesia Transport Infrastructure Tbk. The data collection technique in this research is data documentation which comes from www.idx.co.id. The results of this study indicate that the COVID-19 pandemic has a negative impact on the financial performance of airlines. The decline in financial performance was marked by a decrease in the calculation results of the liquidity ratio, activity and profitability as well as an increase in the calculation results of the solvency ratio. Of the three airlines listed on the IDX, PT Air Asia Indonesia Tbk is the airline that experienced the greatest impact due to the COVID-19 pandemic, this is because prior to the COVID-19 pandemic, PT Air Asia Indonesia Tbk's business activities were mostly on outside travel. country, but at the time of the COVID-19 pandemic, many countries closed their access to foreign flights. While PT Indonesia Transport Infrastructure Tbk is an airline company whose financial performance has only experienced the least impact of the COVID-19 pandemic when compared to PT Air Asia Indonesia Tbk and PT Garuda Indonesia (Persero) Tbk because most of these business activities in this company are the transportation of goods such as oil and gas.

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