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SALAM FADILLAH ALZAH
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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol 11 No 1 (2022): Edisi Februari" : 6 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINDAKAN WAJIB PAJAK MELAKUKAN PENGGELAPAN PAJAK Hansen Nehemia Effendi; Amelia Sandra
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.798

Abstract

Tax evasion is still common, especially aimed at business taxpayers. They think paying taxes can reduce their business income. Tax evasion is an effort to ease the tax burden by violating the tax evasion law so that the target of state treasury revenue may also be reduced. This study aims to analyze the factors (Tax Knowledge, Tax Justice and Tax Sanctions) that influence taxpayers' perceptions of tax evasion. Case study on individual entrepreneur taxpayers in Harapan Indah City, Bekasi. The object of this research is the individual entrepreneur taxpayer who is in Harapan Indah City, Bekasi. The data of this study were obtained from the results of questionnaires distributed to 50 respondents. The analytical technique used in this research is multiple linear regression analysis, with classical assumption test, t test and also F test. It can be concluded that there is sufficient evidence that Tax Knowledge and Tax Sanctions affect tax evasion, and there is not enough evidence that Tax Justice effect on tax evasion. Keywords: Tax Knowledge, Tax Justice, Tax Sanctions, Tax Evasion. References: Averti, A. R., & Suryaputri, R. V. (2018). Pengaruh Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Kepatuhan Wajib Pajak Terhadap Penggelapan Pajak. Jurnal Akuntansi Trisakti Volume. 5, 109-122. Cooper, D., & Schindler, P. (2014). Business Research Methods. Singapore: McGraw-Hill/Irwin. Dewi, N. K., & Merkusiwati, N. K. (2017). Faktor-Faktor Yang Memperngaruhi Persepsi Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana Vol.18.3., 2534-2564. Ervana , O. N. (2019). Pengaruh Pemeriksaan Pajak, Keadilan Pajak dan Tarif Pajak Terhadap Etika Penggelapan Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Klaten). Jurnal Akuntansi Pajak Dewantara VOL.1 NO.1. Felicia , I., & Erawati, T. (2017). Pengaruh Sistem Perpajakan, Sanksi Perpajakan, dan Tarif Pajak, Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Studi Kasus di Daerah Istimewa Yogyakarta). Jurnal Kajian Bisnis Vol. 25, No. 2, 226-234. Ghozali, P. I. (2018). Aplikasi Analisis Multivariete. Semarang: Badan Penerbit Universitas Diponegoro. Husein, U. (2019). Metode Riset Manajemen Perusahaan. Jakarta: PT. Gramedia Pustaka Utama. Kadir, A., Nurdin, D., & Adam, P. R. (2017, Oktober). PENGARUH KUALITAS PELAYANAN PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIN PAJAK DAERAH DI KABUPATEN TOJO UNA-UNA. e Jurnal Katalogis, 5(10), 143. Kadir, A., Nurdin, D., & Adam, R. (2017). Pengaruh Kualitas Pelayanan Pemahaman Peraturan Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Daerah di Kabupaten Tojo Una-Una. e Jurnal Katalogis, Volume 5 Nomor 10,, 140-146. KBBI. (2020). Arti Keadilan/adil. Diambil kembali dari kbbi.web.id KBBI. (2020). Arti Kuesioner. Diambil kembali dari kbbi.web.id KBBI. (2020). Arti pengetahuan. Diambil kembali dari kbbi.web.id Kemenkeu. (2019, Oktober). Pokok-Pokok APBN 2020 Akselerasi Daya Saing Melalui Inovasi dan Penguatan Kualitas Sumber Daya Manusia. Diambil kembali dari www.kemenkeu.go.id Kurniawati, M., & Toly, A. A. (2014). ANALISIS KEADILAN PAJAK, BIAYA KEPATUHAN, DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK DI SURABAYA BARAT. TAX & ACCOUNTING REVIEW, 4(2), 4-10. Maghfiroh, D., & Fajarwati, D. (2016). Persepsi Wajib Pajak Mengennai Pengaruh Keadilan, Sistem Perpajakan dan Sanksi Perpajakan Terhadap Penggelapan Pajak. JRAK.Vol.7, 39-55. Mardiasmo. (2019). Perpajakan. Penerbit Andi. Ma'ruf, M., & Mustikasari, E. (2018 ). Pengaruh Persepsi Wajib Pajak Orang Pribadi Pekerjaan Bebas Atas Tax Rate dan Penalty Rate Terhadap Tax Evasion (Studi Empiris: KPP Mulyorejo). Berkala Akuntansi dan Keuangan Indonesia 1, 50-62. Meidita , C., & Ngadiman. (2020). Persepsi Wajib Pajak Orang Pribadi di Jakarta Terhadap Penggelapan Pajak (Tax Evasion). Jurnal Multiparadigma Akuntansi Tarumanagara / Vol.2 Edisi April 2020, 936-943. Pajak. (2019). Laporan Kinerja Direktorat Jendaral Pajak 2019. Diambil kembali dari www.pajak.go.id Pratiwi, E., & Prabowo, R. (2019). Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak. AFRE Accounting and Financial Review, 8-15. Putri, H. (2017). Pengaruh Sistem Perpajakan, Diskriminasi, Kepatuhan dan Pengetahuan Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak. JOM Fekon, Vol. 4 No.1, 2045-2059. Sari, A. A. (2018). SANKSI ADMINISTRASI BAGI WAJIB PAJAK PAJAK PENGHASILAN ORANG PRIBADI DI KOTA PADANG. SOUMATERA LAW REVIEW, 1(2), 241-242. Sugiyono. (2017). Metode Peneltian Kuantitatif Kualitatif Dan R & D. Bandung: Alfabeta Bandung. Tim Edukasi Direktorat Jendral Pajak. (2016). Materi Terbuka Kesadaran Pajak Untuk Perguruan Tinggi. Jakarta: Tim Edukasi Perpajakan Direktorat Jendral Pajak. Waluyo, Irawan, & Ilyas B. (2000). Perpajakan Indonesia. Jakarta: Salemba Empat. Widjaja, P. N., Lambey, L., & Walandouw, S. K. (2017). Pengaruh Diskriminasi dan Pemeriksaan PajakK Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak di Kota Bitung (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung). Jurnal Riset Akuntansi Going Concern 12(2), 541-552. winarsih, E. (2018). Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak (Studi Pada Kantor Pelayanan Pajak Pratama Makassar Selatan). Jurnal Ilmiah Akuntansi vol 1. no 1, 55-69.
ANALISIS PENILAIAN MATERIALITAS LAPORAN KEBERLANJUTAN PADA 15 PERUSAHAAN MULTIFINANCE Cindy Feliyanti
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.814

Abstract

The background is materiality which is emphazised in the report guidelines in order to improve the quality of sustainability reports. Related to the company’s social, economic, and environmental issues. The lack of research discussing the materiality analysis of sustainability repoerts, prompted the authors to raise issue about the definition of materiality, stakeholder engagement, and identification of key materiality issues. This study aims to determine the practice of materiality assessment in sustainability reports in current financing services. Using stakeholder theory, legitimacy theory, and sustainability reporting standards. Taking 12 qualitative studies on materiality and non-materiality, and 7 quantitative studies on CSR. This research method is qualitative with a research design that examines the materiality aspect of sustainability reports reported by 15 companies in the financing services sub-sector. 4 companies provided an explanation of how materiality was defined, while the other companies only developed their own approach without GRI guidelines. And only 2 companies provided detailed information of stakeholder engagement. And 3 companies that convey the main materiality problems indicated. Therefore, there is still a lack of uniformity in sustainability reports related to materiality assessment, lack of completeness and transparency in Indonesia, especially for companies in the financing services sub-sector.
KEMAMPUAN KEPUTUSAN PENDANAAN DAN KEPUTUSAN INVESTASI MEMODERASI PENGARUH KEPEMILIKAN KELUARGA DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Aldy Mardanny; Sugi Suhartono
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.853

Abstract

Nilai perusahaan adalah nilai yang diharapkan dari adanya fluktuasi harga yang bersifat acak yang sepenuhnya direfleksikan dengan harga saham. Dengan adanya berbagai kepemilikan oleh berbagai pihak khususnya keluarga dan institusional akan memberikan dampak terhadap nilai dari suatu perusahaan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga dan kepemilikan institusional terhadap nilai perusahaan dengan keputusan pendanaan dan keputusan investasi sebagai variabel pemoderasi. Teori-teori yang digunakan dalam penelitian ini adalah teori agensi dan teori sinyal yang mengatakan dengan adanya pembagian tugas antara manajer dan pemegang saham yang terdiri dari berbagai kepemilikan yang mampu meningkatkan kinerja perusahaan yang ditandai dengan meningkatnya nilai perusahaan yang akan memberikan sinyal positif kepada para investor di pasar bursa. Sampel yang digunakan dalam penelitian ini terdiri dari 46 perusahaan manufaktur. Pengambilan sampel dilakukan dengan metode Purposive Sampling. Metode analisis yang digunakan adalah Moderated Regression Analysis yang menggunakan aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga dan kepemilikan institusional berpengaruh positif terhadap nilai perusahaan, sedangkan keputusan pendanaan sebagai variabel moderasi tidak dapat memperlemah atau memperkuat pengaruh hubungan kepemilikan keluarga dan kepemilikan institusional terhadap nilai perusahaan, serta keputusan investasi sebagai variabel moderasi terbukti memperlemah pengaruh kepemilikan keluarga dan kepemilikan institusional terhadap nilai perusahaan.
KEBERADAAN PROFITABILITAS, BIAYA OPERASIONAL DAN LEVERAGE TERHADAP PAJAK PENGHASILAN BADAN PADA PERUSAHAAN PUBLIK SEKTOR KESEHATAN Merry Kalventri; Mulyani
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.857

Abstract

Tax is the largest income for the state. For companies, taxes are a burden that will reduce profits. Therefore, companies try to take advantage of taxes through various ways, such as using debt and maximizing operational costs. This study aims to analyze the effect on profitability, operating costs, and corporate income tax leverage. The object of research is a company that is included in the health sector based on the Indonesian Stock Exchange Industry Classification which is listed on the Indonesia Stock Exchange during 2018-2020. Sampling using non-probability sampling technique with purposive sampling technique. The results showed that the data passed the coefficient similarity test and the classical assumption test. The variation of the dependent variable is explained by the independent variable of 82.5%. The variables of profitability, operating costs and leverage simultaneously have an effect on corporate income tax. In the t-test, profitability and operating costs of Sig 0.000 mean that the second variable has a significant effect on corporate income tax. While decent leverage Sig 0.734 means that there is no evidence that leverage has a significant effect on corporate income tax. The conclusion of this study is profitability and operating costs have a positive and significant effect on corporate income tax. Meanwhile, there is no evidence that leverage has a positive and significant effect on corporate income tax.
TELAAH SISTEM PENGENDALIAN MANAJEMEN DALAM FAMILY BUSINESS Alfonsus Natanael; Andrea Secioria Dimitri; Muhammad Rifky Apriandi; Hanif Hanif
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.876

Abstract

This study aims to examine the design of management control systems, in two business groups with different cultural backgrounds. The difference in cultural backgrounds is due to one of them from the company founders in the two companies who have different cultural life backgrounds, and in the end will be carried away by them in the formation of the organizational culture of each company. The research uses the literature study method by examining two research results, namely from the research of Efferin & Hartono (2015) on Management Control and leadership Styles in Family Business: An Indonesian Case Study and Hanif (2015) Management Control System Design: An Interpretive Ethnography. The results of the study strengthen the existence of contingency theory which states that companies will interact with their environment, with their ecosystems, and this will be seen in all aspects related to the management control system. The culture of society, in which the main actors from the founders to the managers of the company have lived, participate in coloring the organizational culture of the company, and in the end, in the design of the management control system.
PENGARUH INSENTIF PAJAK, TARIF PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN SELAMA MASA PANDEMI COVID-19 DI TAMBORA Selinda Agustine; Leonard Pangaribuan
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.877

Abstract

Tax revenue is one of the sources of funds that can be used to finance national development. The Covid-19 pandemic has had an impact on decreasing consumption levels, weakening investment, and declining commodity prices which have caused taxpayer compliance not to be maximized. This study aims to examine the effect of tax incentives, tax rates, taxpayer awareness and tax sanctions on individual entrepreneur taxpayer compliance during the Covid-19 pandemic in Tambora. This research is a quantitative research and the data obtained is the result of distributing questionnaires in January 2022. Then it will be tested with descriptive analysis, classical assumption test, multiple linear regression and hypothesis testing using IBM SPSS Ver.25. The results of the t test in this study obtained the value of sig. 0.297 for the tax incentive variable (X₁), the value of sig. 0.317 for the variable tax rate (X₂), the value of sig. 0.011 for the taxpayer awareness variable (X₃) and sig. 0.0005 for the tax penalty variable (X₄). The conclusion obtained from the results of this study is that there is insufficient evidence that tax incentives and tax rates have a positive effect on individual entrepreneur taxpayer compliance during the Covid-19 pandemic, while there is sufficient evidence that taxpayer awareness and tax sanctions have a positive effect on individual entrepreneur taxpayer compliance during the Covid-19 pandemic.

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