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.
Articles
85 Documents
<![CDATA[What Makes It Difficult for Free Trade Agreements to Apply In Indonesia ]]>
<![CDATA[Shinta Ayu Sri Yunindhar]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10009
<![CDATA[This study aims to analyze the reasons why free-trade agreements are difficult to apply in Indonesia by analyzing tax disputes over certificates of origin (CoO). The fulfillment of the CoO requirements determines whether import duty reduction in the free trade agreement can be granted. This research is a case study of customs audits and re-examinations using content analysis and semi-structured interviews. Primary data will be obtained through semi-structured interviews conducted with the Auditor’s Representative, Audit Quality Supervisor, and Audit Results Evaluator. The secondary data used were from 150 tax court decisions. The results showed that there are still evidentiary problems, unclear procedures, differences in understanding of the rules, and rationalization from importers on the use of CoO. This condition is supported by differences in judges' beliefs in deciding disputes. This research contributes to the consideration of auditors and importers in handling CoO examinations, regulators in making and updating policies, and judges in deciding disputes.]]>
<![CDATA[The Taxing Dynamic: Corporate Income Tax Rates and Macroeconomics Indicators’ Impact on Foreign Direct Investment in ASEAN ]]>
<![CDATA[Ine Ratna Dewi]]>;
<![CDATA[Masruri Mochtar]]>;
<![CDATA[Pardomuan Robinson Sihombing]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10617
<![CDATA[Foreign investment as alternative funding in accelerating economic growth and development increases the climate of competition between countries in attracting investment flows. This study aims to determine the effect of corporate income tax rates and macroeconomic indicators on foreign direct investment (FDI) inflows to ASEAN member countries during the period 2013 to 2019. Using data sourced from publications of The World Bank, OECD, and KPMG, this paper used the panel data regression method. Using the Random Effects Model, this study shows that there is no statistically significant relationship between corporate income tax rates and FDI inflows in ASEAN member countries. Variables that have a significant influence on FDI inflows are macroeconomic indicators in the form of the market size (GDP), trade openness, and inflation rate. So that the results of this study can be used as a consideration in policy making in ASEAN, especially in increasing domestic investment inflows.]]>
<![CDATA[Implementation of Financial Inclusion and Digital Transformation In Msmes With Local Wisdom As Moderation Variables ]]>
<![CDATA[Ni Made Ayu Dwijayanti]]>;
<![CDATA[Wayan Eny Mariani]]>;
<![CDATA[Ni Made Mega Utami]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10555
<![CDATA[MSMEs have an important role for economic development and income distribution in Denpasar City. The problems that occur in MSMEs hinder performance and a development strategy is needed to increase competitiveness. The purpose of this study was to analyze the effect of financial inclusion and digital transformation on the performance of MSMEs in the fashion sector in Denpasar City. This study also uses Trikaya Parisuda’s local wisdom as a moderating variable in the relationship between financial inclusion and digital transformation on MSME performance. Local wisdom Tri Kaya Parisudha is used as a moderating variable because a person’s ethical behavior is influenced by moral and ethical values and cannot be separated from the influence of religion and culture. The method used in this research is associative quantitative. The subjects in this study were all MSME owners in the fashion sector in Denpasar City. Using the Slovin technique, 100 samples of MSMEs were obtained from 4 districts in Denpasar City The data used are primary data using a questionnaire instrument. Data were analyzed using the Moderate Regression Analysis (MRA) method. The results of this study indicate that financial inclusion has a positive effect on MSME performance, digital transformation has a positive effect on MSME Performance, Tri Kaya Parisudha is able to moderate the effect of financial inclusion and digital transformation on MSME performance]]>
<![CDATA[Value Added Tax Treatment On Health Services After Harmonization Of Tax Regulations Law ]]>
<![CDATA[Nurcitra Amanda]]>;
<![CDATA[Lazuardi Widyanto Pratama]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.9710
<![CDATA[One of the changes related to Medical Health Services after the enactment of the VAT Cluster Law on the Harmonization of Tax Regulation is the provision of VAT exemption facilities for these services. This change is further regulated in Government Regulation no. 49 of 2022. This study aims to examine VAT on Medical Health Services after the enactment of the Law on the Harmonization of Tax Regulations and the policy implications of VAT exemption on medical health services for the community as the end consumer. The research method used in this research is descriptive qualitative with the use of secondary data. The results of this study conclude that service providers are obliged to be confirmed as Taxable Entrepreneur to collect VAT for people who do not use health services not borne by the government. However, Taxable Entrepreneur cannot credit its input tax.]]>
<![CDATA[Financial Literacy, Accounting Training, Motivation, Capital, Length of Business: MSME Success ]]>
<![CDATA[Nawirah Nawirah]]>;
<![CDATA[Ditya Permatasari]]>;
<![CDATA[Devita Nur Romadhoni]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10714
<![CDATA[ MSMEs play a crucial role in driving the national economy. However, many MSMEs in Indonesia lack an understanding of accounting practices and fail to apply accounting information effectively in recording financial reports for their businesses. To address this issue, one approach to increasing their knowledge is through enhancing financial literacy and participating in accounting training programs. This study aims to examine the impact of financial literacy, accounting training, motivation, capital, and business tenure on the success of MSMEs operating in the food and beverage sector in Probolinggo City. The research methodology employed a quantitative approach, utilizing purposive sampling with the Slovin formula to obtain a sample of 91 SMEs. Data gathered for the study were processed using validity and reliability tests conducted with the aid of the SmartPLS version 3 program. The research findings and analysis reveal that financial literacy, capital, and business tenure positively and significantly influence the success of MSMEs in the food and beverage industry. On the other hand, accounting training and motivation were found to have no significant impact on the success of MSMEs in the same industry in Probolinggo City.]]>
<![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.]]>
