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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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Why Accounting Students Are Intent to Engage in Digital Academic Dishonesty? Dhea Amarsya Aulia Rachma; Pepie Diptyana
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.v8i2.8814

Abstract

Utilizing digital tools in learning process could arise lack of control among lectures and students. This research aims to examine whether self-efficacy, machiavellianism, and fraud diamond dimensions have influence to accounting students academic dishonesty behavior, especially in digital environment. Data was gathered by convenience sampling, and hypothesis were tested using SEM-PLS. Our hypotheses were supported, except self-efficacy and rasionalization. Pressure, opportunity, capability and ”short-cut” mindset are significant factors which encouraging digital academic dishonesty. This results implies that it is important to evaluate behavioral control systems in this digital era to maintain quality of accounting graduaters.
Influence of the Audit Committee, Independence of the Audit Committee, Audit Tenure and Profitability on Audit Report Lag Afifah Megarani; Ambar Woro Hastuti; Adi Suprayitno
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.v8i2.8922

Abstract

The research formulation is how the audit committee, audit committee independence, audit tenure and profitability affect audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study aims to analyze the effect of the audit committee, audit committee independence, audit tenure and profitability on audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The research population includes companies that experience delays in financial reporting in 2020, according to the announcement released by the IDX. Sampling using purposive sampling method, and obtained 15 companies as research samples. The data analysis method used is logistic regression analysis. Audit report lag is the time span required to complete the audit of the company's annual financial statements. Many factors can affect the occurrence of audit report lag in a company. The results of the study prove that audit tenure has an effect on audit report lag. Meanwhile, the audit committee, the independence of the audit committee, and partial profitability have no effect on audit report lag. All independent research variables simultaneously affect the audit report lag. The audit committee, audit committee independence, audit tenure, and profitability have an influence on the audit report lag of 37.8%, while 62.2% is influenced by other factors outside the research variables.
Effect of Leverage, Return on Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness Subadriyah Subadriyah; Izzatur Rohmatun Na’imah; Moch Aminnudin
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.v8i2.9232

Abstract

This study entitled Effects of Leverage, Return On Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness (Empirical Study of Manufacturing Companies Registered on the IDX in 2018-2020) aims to examine and discuss the effects of leverage, return on assets (ROA) ), inventory intensity, and firm size on tax aggressiveness. This research is quantitative with secondary time series data. The sampling technique used purposive sampling technique. Data processing in this study uses Microsoft Excel and the SPSS program. the data analysis technique used is multiple regression analysis techniques, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study are the variables Leverage, ROA, and Company Size have no significant effect on tax aggressiveness, while the Inventory Intensity variable has a significant negative effect on tax aggressiveness.
Impact of Profitability and Leverage on Tax Avoidance; Corporate Social Responsibility (CSR) as Mediating Variable Triana Friskila; Jaeni Jaeni
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.v8i2.9318

Abstract

The purpose of this research is to analyze the factors that influence tax avoidance. The population of this study are coal mining companies listed on the IDX in 2017-2021. The research sample consisted of the financial reports and annual reports of companies listed on the IDX from 2017 to 2021. The purposive sampling technique was applied in this study, generating 100 observational data from the acquisition of 20 organizations over the 5-year study period. SPSS program version 25.0 is used in this research analysis. Based on the results of the study, profitability has no significant negative effect on corporate social responsibility, while leverage has no significant positive effect on corporate social responsibility. In addition, profitability has no significant negative effect on Tax Avoidance, tax avoidance has a significant positive effect on leverage, and corporate social responsibility has no significant positive effect on Tax Avoidance. The mediation results in this study indicate that Corporate Social Responsibility is unable to mediate between profitability and leverage on Tax Avoidance.Keywords: Leverage; Tax Avoidance; Profitability; Corporate social responsibility.
The Effect of Tax Morale on the Compliance of State Civil Apparatus Taxpayers at PTNBH with the Role of a Supportive Corporate Environment as a Moderating Variable Herry Laksito
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.v8i2.9299

Abstract

The purpose of this study is to examine the effect of tax morale on taxpayer compliance in PTNBH. In addition, this study also aims to examine the effect given by a supportive corporate environment as a moderating variable. The data used is primary data obtained from state civil servants who work in higher education institutions with legal entities (PTNBH). Testing using Moderated Regression Analysis with SPSS tools. The results of the study show that tax morale has a significant effect on taxpayer compliance. A supportive corporate environment is also proven to be able to strengthen the relationship that is formed between the independent variables and the dependent variable in this study.
The Effect of Corporate Governance, Resource And Development Intensity, Intellectual Capital And Managerial Ability On Firm Value With Political Relations As A Moderating Variable Yuliati Galuh Nur Safitri; Nurul Hasanah Uswati Dewi
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9465

Abstract

Firm value is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity that will be received by the shareholders. This study aims to see the effect of corporate governance, Resource and Development intensity, intellectual capital and managerial ability on firm value with political relations as a moderating variable in construction companies listed on the Indonesia Stock Exchange for the 2018-2021 period which were selected based on purposive sampling, the sample used in this study, namely 17 construction companies. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) which were processed using SPSS version 23. The results showed that there was no significant effect between RD intensity and managerial ability on firm value, while the results of corporate governance analysis and intellectual capital also had a significant effect on firm value. The moderation test states that political relations cannot strengthen the influence between corporate governance, RD intensity, intellectual capital and managerial ability on firm value.
Earnings Management in Response to Corporate Income Tax Rates Changes Hania Galuh Pratiwi; Fajar Nurdin
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9665

Abstract

This study also aims to test the level of company earnings management before and after the new Corporate Income Tax rate in Law Number 02 of 2020 is set at 22%. The research was conducted on health sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. There were 25 populations and from these populations, 13 sample companies were selected using the purposive sampling method. The data analysis technique used is the paired t-test difference test. Based on data analysis, there were significant differences in discretionary accrual levels before and after the new Corporate Income Tax rate was determined. This means that the company conducts earnings management in response to Corporate Income Tax rates changes.
Applying Accounting Records and Digital Marketing Increase SME’s Profits Ayu Permata Sari; Laylan Syafina
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9820

Abstract

This study aims to test whether the applying accounting records and digital marketing have an effect on increasing profits in SME’s in Deli Serdang Regency. This research is quantitative descriptive. The data collection process was carried out by distributing questionnaires and interviewing respondents. The population in this study were SME’s registered at the Cooperatives and SMEs Office of Deli Serdang Regency. Purposive sampling techique was used in determining the sample so that a sample of 50 SME’s that met the criteria which has applied accounting records and digital marketing. To process the data collected through distributing questionnaires, multiple linear regression testing was used. According to research findings, there is a positive and significant effect of applying accounting records and digital marketing on increasing profits in SMEs.
Accounting In The Cultural Perspective of Mbaba Belo Selambar Albert Nicodemus Sinukaban; Felicia Novi Simanjaya; Rafles Ginting; Khristina Khristina
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9458

Abstract

This study aims to determine how the dowry cost is determined, or what is commonly called uang tukur in the Mbaba Belo Selambar ceremony, and whether the process is by existing accounting concepts. Accounting is always associated with techniques and calculations. However, in practice, accounting is influenced by many social factors, one of which is the local culture. In Karo traditional marriage, there is a uang tukur set by the families of both parties. Hence, an element of cost is interesting to discuss from an accounting perspective. This research uses qualitative methods with an ethnomethodology approach. Data was collected by interviewing four informants about determining uang tukur in Mbaba Belo Selambar. Based on the research that has been done, it is found that the accounting practice in the Uang tukur tradition is through recording the little money received and will be issued when it is distributed.
Tax Revenue: Account Representative Competency and Taxpayer Compliance Yanuarius Sarbunan; Retna Safriliana; Suprapti Suprapti
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9027

Abstract

This research was conducted with the aim of knowing whether Account Representative Competence and taxpayer compliance have an effect on tax revenue at KPP Pratama Mojokerto. Taxes are one of the largest state revenues, therefore the DJP as a government institution appointed to manage taxes wants to increase state revenues from the tax sector. One way is to increase tax recipients. It is hoped that the increase in tax revenues will have an impact on increasing state revenues. The research method is descriptive statistical analysis, data quality test, classical assumption test, and hypothesis testing. The independent variables in this study are Account Representative Competence and Taxpayer Compliance, the Dependent Variable is Tax Revenue. The total population in this study is 33 Account Representatives using the total sampling technique or saturated sample in which the entire population is sampled. Thus, the research sample in this study was 33 Account Representatives. The type of data used is primary data. The result of the research is that Account Representative competence partially does not have a significant effect on tax revenue, partial taxpayer compliance has a significant effect on tax revenue. Account Representative competence and taxpayer compliance simultaneously or together have a significant effect on taxpayer compliance

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