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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 100 Documents
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Women on Board: The Blank Space of ESG Impact in Indonesia Kristianti, Ika Puspita
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.14157

Abstract

This research analyzes the impact of board gender diversity and industry classification on ESG performance in Indonesia. It also seeks to gather evidence on the extent to which ESG risk affects financial and market performance. Considering the unique context of gender equality in Indonesia and the expectation that gender differences influence decision-making processes in financial reporting, this study examines the impact of women on boards on financial and stock market performance, with ESG Risk as a mediator. This study employs a quantitative approach and applies purposive sampling method to select a sample of population, consisting of companies listed on the Indonesia Stock Exchange (IDX). This research uses Smart PLS to analyze the data, including tests of the measurement model and structural model. The results indicate that board gender diversity and industry classification have a significant negative impact on ESG Risk Rating, and ESG Risk Rating impact positively to stock performance. This research provides valuable and original contributions to the understanding of ESG practices, board gender diversity, and their impact on financial and market performance in Indonesia, which addresses gaps in the literature and offers practical implications for companies, investors, and policymakers in emerging markets.
Exploration of the Readiness of Indonesian MSMEs in Facing Digital Taxes and Their Implications for Tax Justice Suleman, Nurjana; Ngabito, Dewi; Sholehah, Nur Lazimatul Hilma
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.14746

Abstract

The Indonesian government has adopted a digital tax policy in response to accelerating digital transformation aimed at increasing state revenue from digital economy transactions. However, this policy also brings new challenges for micro, small, and medium enterprises (MSMEs), which are the pillars of Indonesia's economy. This study examines the readiness of MSMEs in Indonesia to face digital taxation challenges and analyzes their impact on the perception of tax justice. This study uses a quantitative method with data collection through questionnaires. The population studied is MSMEs that use digital platforms in Gorontalo. Samples were selected using the purposive sampling method. The data analysis technique is a structural equation model (SEM) with Smart PLS 3.0 software. The study results show that understanding digital taxes and tax technology infrastructure positively affects digital tax compliance. In addition, understanding digital taxes also positively impacts the perception of digital taxes. However, tax technology infrastructure and digital tax compliance do not positively influence tax perception. The influence of understanding digital taxes and tax technology infrastructure on digital tax perceptions is largely mediated by digital tax compliance. Technology adaptation moderates the relationship between digital tax understanding and tax technology infrastructure to the perception of tax justice. However, the effect of technology adaptation moderation on the relationship between digital tax understanding and tax technology infrastructure and the perception of tax justice is insignificant.
Factors Influencing University Student Decision to Utilize Mobile Banking in Cambodia: An Extension of UTAUT-2 with SERVQUAL and DIT Homoly, Hong; Norng, Sokha; Bunteng, Long
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.15055

Abstract

Even though mobile banking has become popular in Cambodia, its adoption among university students is still a question. Hence, this study aims to investigate the factors influencing mobile banking adoption among university students in Cambodia. The study extends the Unified Theory of Acceptance and Use of Technology 2 (UTAUT-2) by integrating Service Quality (SERVQUAL) model, and Diffusion of Innovation (DIT) theory to examine factors driving mobile banking adoption. The study uses a questionnaire to collect data from 520 university students. By using structural equation modeling, the study found that compatibility and observability affect intention through performance expectancy and effort expectancy. The study also found that performance expectancy, effort expectancy, hedonic motivation, price value, and habit all had a significant positive effect on the intention to adopt mobile banking. However, social influence and facilitating condition do not have an impact on intention. At the final path, the study found that performance expectancy, responsiveness, tangible, and intention have a positive impact on the students' behavior to use mobile banking.
Detecting Fraudulent in Financial Statements Using Fraud Pentagon: Analysis of Banking Companies in Indonesia and Thailand Putri, Maya Eky Antoko; Setiyorini, Wahyu
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.15075

Abstract

This study aims to analyze the effect of fraud pentagon theory on detecting fraudulent financial statements. Fraud pentagon theory consist of five variables namely pressure, opportunity, rationalization, capability, and arrogance. The sample is banking companies listed on Indonesian and Thailand Stock Exchange  with a total of 174 samples companies. The observation period is 3 years during 2020-2022 period. The analysis technique is logistic regression analysis. The results of the analysis in Indonesian banking companies show that only variable capability has significant effect on fraudulent financial statements, while other variables namely pressure, opportunity, rationalization, and arrogance have no significant effect on fraudulent financial statements. The results of the analysis in Thailand banking companies show that only variable pressure has significant effect on fraudulent financial statements, while other variables namely opportunity, rationalization, capability, and arrogance have no significant effect on fraudulent financial statements.
End of Sequence Presentation Pattern and Mitigation of Order Effects on Investment Decision-Making Almilia, Luciana Spica; Hanimah, Khilmiyatul
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.15095

Abstract

Investment is a form of investment activity that develops a business that is expected to provide high returns for the company. This test tests investment decisions based on the belief adjustment model. The research method used in this study is 2x2 which consists of a sequence of evidence (good news followed by bad news or bad news followed by good news) and a series of information (long or short) on the End of Sequence presentation pattern. Participants in this study were students majoring in Accounting at Private University X in Surabaya. The number of participants in this study was 126 participants. The purpose of the study was to test whether there were differences in investment decisions between participants who received good news followed by bad news compared with participants who received bad news followed by good news at the End of the Sequence pattern and long or short series and to examine the effect of the order of evidence (good news followed by bad news or bad news followed by good news) and information series (long or short) on investment decision-making using the End of Sequence presentation pattern. Based on this research, the results obtained are if the information is presented with a Sequence presentation pattern with simple information and a sequence of evidence of good news followed by bad news or bad news followed by good news there is no difference (no order effect) both in the grouping of information series (length or short) and there is no effect of the order of evidence (good news followed by bad news or bad news followed by the good news) in making investment decisions, however, different results are shown by the information series (long or short) where the information series influences investment decision making.
The Influence of Foreign Ownership, Company Size, Profitability, and Thin Capitalization on Tax Avoidance Rusydi, Mohammad Khoiru Mohamad; Krisna Cahyo Wibisono, Adrianus
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15268

Abstract

This study was conducted with the aim of understanding the influence of foreign ownership, company size, profitability, and thin capitalization on tax avoidance in excise companies (cigarettes and liquors) listed on the Indonesia Stock Exchange (IDX) in the period of 2016-2020, with the total of 7 companies consisting of 5 cigarette companies and 2 liquor companies used as samples. This study was a quantitative descriptive study with the type of secondary data used was in the form of company annual reports. The data analysis technique used multiple regression analysis. The results of this study indicate that foreign ownership, company size, and thin capitalization have no effect on tax avoidance. On the other hand, profitability has an effect on tax avoidance.
Determinats of Effective Tax Administrasion - A Case Study of Nambia WEALTH, Eukeria; Warikandwa, Tapiwa Victor; Claasen, William
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15316

Abstract

Tax administration is an essential component of financial resource mobilization in developing countries.  However, Namibia as a developing country has struggled to efficiently utilize tax administration as a mechanism for generating revenue and fostering economic development. This study thus investigates the determinants of effective tax administration, from a Namibian perspective. This study is premised on three variables; 1) organisational processes; 2) organisational resources; and 3) employee skills. Based on multiple regression analysis, the results of the study demonstrated a positive correlation between efficient tax administration and three variables namely organisational processes, organisational resources, and employee skills development. The variables were established as being central to enhancing effective tax administration. However, the Namibia Revenue Agency (NamRA), Namibia’s tax administration authority, was found wanting concerning all the variables. This has dire consequences for effective tax administration in the country a development which should be a cause for concern for policy makers and the tax authorities. The study is confined only to Namibia and to statistical methodologies pertinent to the discussion.
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.
Modification of Financial Ratio Analysis Based on Fair Value: Is It More Predictive? Rahmanti Ratih, Nur; Kusuma, Marhaendra; Mujati Suaidah, Yuniep; Hadi Bin Ahamad, Abdul
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15889

Abstract

The purpose of this study is to respond to these profit changes by modifying the ROA, ROE, and NPM ratio formulas by expanding the concept of "earnings" to include comprehensive income and attributable income. Observational data from 2,641 firm-years from 543 publicly listed companies in Indonesia for the 2020-2024 period using multiple linear regression analysis. The results of this study indicate that modified financial ratio analysis has value relevance because it influences stock returns and has predictive power over dividends. The implication of this finding is that profitability using comprehensive income has value relevance and that level 1 of the fair value hierarchy is the most predictive and most responded to by the market, compared to comprehensive income and attributable income. The originality of this study examines the value relevance of using modified financial ratio analysis, specifically profitability, by involving comprehensive income and attributable income.
Financial Performance on Tax Aggressiveness and Board Independence as Moderating Effect in Banking Companies Kusairi; Abdillah, Pujangga
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15937

Abstract

Even though there is more evidence that corporate governance plays a crucial role in influencing business behavior, little is known about how board independence affects the relationship between Financial Performance and Tax Aggressiveness in Indonesian banks from 2019 to 2024. This study looks at how board independence affects the link between Tax Aggressiveness and Financial Performance in Indonesian banks between 2019 and 2024. The effective tax rate served as a proxy for Corporate Tax Aggressiveness (CTA), whereas board independence and profitability served as proxies for Corporate Financial Performance (CFP). Data was gathered from Indonesian IDX listings. Based on the Hausman test, random effects were used to analyze the data. The study finds that compared to smaller banks, larger banks typically employ fewer CTA tactics. Additionally, boards with more independent directors typically engage in less aggressive tax-related activity. Furthermore, to increase the cash flow available for debt service, highly leveraged enterprises are more interested in minimizing taxes, according to the study's findings. Additionally, when the moderate influence of board independence is considered, the analysis finds that Board Independence strengthen between CFP and CTA. The report recommends encouraging bank management to compare their tax policies to industry norms through peer comparisons and benchmarking exercises. This can provide a more standardized and accountable approach to tax planning and assist in identifying outliers.

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