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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 Capital Insensity Ratio dan Inventory Insensity Ratio terhadap Agresivitas Pajak dengan Moderasi Karakteristik Auditor Sigit Nur Dianto; Syahril Djaddang; Suyanto Suyanto; Darmansyah Darmansyah
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.v7i2.5218

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh capital insensity, inventory insensity , karakteristik auditor terhadap agresivitas pajak. Penelitian ini dirancang secara kuantitatif dengan menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di  Bursa Efek Indonesia periode 2018 -2019 yang dipilih   berdasarkan purposive sampling. Data dianalisis dengan menggunakan regresi linier berganda yang didukung oleh SPSS versi 25. Hasil penelitian menunjukan bahwa tidak ada pengaruh yang signifikan antara capital insensity terhadap agresivitas pajak, sedangkan hasil analisis inventory insensity dan juga karakteristik auditor berpengaruh signifikan terhadap agresivitas pajak. Uji moderasi menyatakan karakteristik auditor tidak dapat memperkuat pengaruh antara capital insensity terhadap agresivitas pajak. Sedangkan karakteristik auditor dapat memperkuat pengaruh antara inventory insensity terhadap agresivitas pajak.
The Influence of Company Size, Profitability and Leverage on Corporate Social Responsibility of Corporate Platinum Award Recipient Hilya Syilfania; Parawiyati Parawiyati; Listyowati Listyowati
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.8301

Abstract

This study aims to examine the effect of Firm Size (Size), Profitability (ROA), and Leverage (DAR) on the disclosure of Corporate Social Responsibility (CSR) of companies that receive platinum awards in 2021. The period used in this study are listed companies. as the recipient of the 2021 platinum award which was listed on the Indonesia Stock Exchange during 2016-2020. This research is an associative causality study using a quantitative approach. The sample in this study as many as 7 companies that received the platinum award in 2021 were determined based on the purpose sampling method. Data is collected through documentation by taking secondary data. The data analysis technique used is multiple linear regression. The results of this study indicate that the size of the company (Size) has a positive and significant effect on CSR disclosure, Profitability has no effect on CSR disclosure, and Leverage has a negative and significant effect on CSR disclosure. This means that the effect of firm size as measured by assets and leverage as proxied by DAR (Debt Assets Ratio) has an influence on CSR disclosure. However, for companies with high profits and obtaining platinum awards listed on the Exchange during the observation, profitability has no effect on CSR disclosure.
Implications of Implementation of Agriculture Asset Accounting Standards in Plantation Subsector Companies Nurul Hasanah Uswati Dewi; Annisa Mirah Fitria Manggabarani
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.7786

Abstract

The existence of business potential in agriculture has also contributed to the movement of digital economy trends, which has created a platform that can connect stakeholders in the agricultural sector. The availability of information through the platform requires financial reports that are guided by the applicable Financial Accounting Standards. PSAK 69 is an agricultural accounting standard that adopts IAS 41, which regulates accounting rules for the process of biological growth and transformation in plants and animals, up to the yield of the process. PSAK 69 became effective on January 1, 2018. This study aims to explore the implementation of accounting standards for agricultural assets in Indonesia's plantation sector. The sample of this study consisted of 24 plantation companies and food crops. The data collection method used documentation techniques, and analyzed using the Miles and Huberman model. This study finds that all companies recognize and measure biological assets managed based on PSAK 69, and there are only a few companies that carry out full disclosure points of PSAK 69
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.
The Impact of Macroeconomics and Gold Prices on the IDX Composite Index 2017-2021 Fatchur Rohman; Luqman Obby Rival
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.8096

Abstract

The existence of a capital market in a country is a benchmark for economic progress and as a support for the economy or the dynamics of a country's business. This research problem is how the impact of Inflation, Interest Rates, Exchange Rates and Gold Prices on IDX Composite Index (ICI). The purpose of this study was to determine how the effect of inflation, interest rates, exchange rates and gold prices on ICI. The type of research used in this research is quantitative research. The independent and dependent variable data taken are closing price data at the end of the month. The data used is secondary data with data collection methods, namely documentation. The sampling method used is the saturated sample method with a total of 60 samples obtained. The data analysis tool used in this study is multiple linear regression using the SPSS program. Based on the data analysis that has been carried out, it can be concluded that the results of the t-test Inflation (X1) have a significant effect on the IDX Composite Index (Y). Interest Rate (X2) has no effect on the IDX Composite Index (Y). The Exchange Rate (X3) has no effect on the IDX Composite Index (Y). Gold Price (X4) has a significant effect on the IDX Composite Index (Y).
Analysis of Financial Performance Differences Before and After the Merger of Companies Listed on the Indonesian Stock Exchange Dewi Kusumowati; Ibrahim Ibrahim
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.8101

Abstract

This study aims to analyze the differences in the company's financial performance before and after the merger in companies that carry out merger activities. Company performance is measured using financial ratios: Current Ratio (CR), Debt to Asset Ratio (DAR) Debt to Equity Ratio (DER), Net Profit Margin (NPM). Return On Assets (ROA), Return On Equity (ROE). This research was conducted using a quantitative method, by taking data from all public companies that merged on the Indonesia Stock Exchange (IDX) with a time span between 2014-2020, the sampling in this study used the purposive sampling method, with data obtained as many as 30 companies. who did the merger. The descriptive statistical test used is the Independent Sample T-test and the Paired Sample T-test to answer the hypothesis. The results of this study indicate that in partial testing that the current ratio shows a significant difference in the overall comparison before and after the merger. while the five financial ratios, namely DAR, DER, NPM, ROA, and ROE showed no difference three years before and three years after the merger
The Influence of Price Earning Ratio and Price to Book Value on Stock Return in Food and Beverage Companies Listed on Indonesia Stock Ex-change in 2016-2020 Yetti Tri Wulandari
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.8293

Abstract

This study aims to examine the effect of PER and PBV on stock returns. The variables used are Price Earnings Ratio (PER) and Price to Book Value (PBV). The population in this study are Food and Beverage Companies listed on the Indonesia Stock Exchange in 2016-2020. And there are 30 samples studied in this study. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the PER ratio has a significant negative effect on Stock Return it means the higher the ratio will indicate that the company’s performance is getting better; on the contrary, if the Price Earnings Ratio is too high, it can also indicate that the stock price offered is already high or irrational. Meanwhile, PBV has a significant positive effect on Stock Return because when PBV increases, stock returns also increase, it means the higher the PBV ratio will make investors more confident in the company so that the more investors who carry out investment activities, the higher the stock return will be.
Local Expenditures, Local Wealth, Financial Management Accountability, and Local Government Administration Performance: Empirical Studies in Indonesia Muhtar Muhtar
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.8325

Abstract

This study attempts to obtain empirical evidence regarding the determinants of local government administration performance in Indonesia using the local expenditures, local wealth, and financial management accountability factors. The research uses secondary data obtained from authorized government agencies. Through purposive sampling selection, this study generates 1987 observations from 508 Indonesian local governments within the 2015-2018 period, analyzed with multiple linear regression. The findings from our analysis demonstrate that the local government administration performance in Indonesia on average has reached a high level despite there still exists a number of local governments with medium and low performance. Multiple linear regression analysis generates empirical findings that operational expenditures, regional wealth, and financial management accountability exhibit a positive effect towards local government administration performance. However, capital expenditures does not show any significant effect. Further robustness testing also produced consistent findings for all independent variables. This study provides recommendations for realization of local governments to continuously improve the effectiveness of local expenditures, both operating expenditures and capital expenditures. The realization of capital expenditures must be followed by proper utilization of fixed assets to produce the expected outcomes. Local governments must also continue to maximize the local potential while maintaining good local financial accountability for the sake of improving local government administration performance.
Analysis of the School Operational Assistance Funds (Case Study at SMP Negeri 05 Batu) Thomas Djaka Winarto; Siti Anissah Kiptiyani
Jurnal Akuntansi dan Perpajakan Vol 8, No 1 (2022): March 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i1.7524

Abstract

This study aims to determine the realization of the BOS budget and also accountability and transparency of financial reporting at SMP Negeri 05 Batu. The research method used is descriptive qualitative method with data collection techniques in the form of observation, interviews, and documentation. Sources of data in this study are primary data sources and secondary data. The results show that the implementation of accountability and transparency in the management of BOS funds has been running quite well, namely the existence of RKAS in the planning of BOS funds, compliance with rules and technical instructions for the use and implementation of BOS funds with their realization, as well as the implementation of reporting and accountability of BOS funds to schools, cities/districts and the central government. This fact shows that the school has carried out the BOS fund management process in accordance with government regulations or in the Technical Guidebook.
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).

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