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Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS Surakarta.
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Articles 49 Documents
Search results for , issue "Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021" : 49 Documents clear
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017 – 2019) Filipus Wicaksono; LMS Kristiyanti; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2809

Abstract

The research purpose were determined the effect of liquidity, profitability, financial leverage both simultaneously and individualy on incoming smooting in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used a quantitative approach. The data analysis method used multiple linear regression using SPSS test equipment. Hypothetical testing methods used t test, F test, and determination coefficient (R2). Based on the data analysis, can be concluded that 1) liquidity, profitability, and financial leverage simultaneously have a significant effect on the incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2019; 2) liquidity and profitability has not significant effect on incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019; 3) financial leverage significantly affects the incoming smooting in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019; and 4) the ability of independent variables consisting of variable liquidity, profitability, and financial leverage to determine incoming smooting is 71.3%, the remaining 28.7% was explained by other factors not described in the regression model. Keywords: liquidity, profitability, financial leverage, profit leveling
PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2019) Triyas Jumiyanti; Desy Nur Pratiwi; Sumadi Sumadi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2843

Abstract

This study aims to determine the significance of the effect of institutional ownership, profitability and firm size on earnings management (empirical studies on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019). The population in this study was 61 manufacturing companies in the food and beverage sector for the period 2016 – 2019. The number of samples used in this study was 24 companies, using the purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are institutional ownership, profitability (ROA) and firm size. While the dependent variable category is earnings management. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 23. The partial test results show that only the profitability (ROA) variable has no significant effect on earnings management, while the institutional ownership and firm size variables have a significant effect on earnings management. Simultaneous test results show that the variables of institutional ownership, profitability (ROA) and firm size simultaneously have a significant effect on earnings management. Keywords: Earnings Management, Institutional Ownership, Profitability, Firm Size
PENGARUH ANTARA PENGHARGAAN FINANSIAL, PENGAKUAN PROFESIONAL DAN MOTIVASI DIRI MAHASISWA TERHADAP MINAT MENJADI AKUNTAN PUBLIK (Studi Empiris Pada Institut Teknologi Bisnis AAS Indonesia) Faridah Nur Chasanah
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2788

Abstract

A career as a public accountant is considered to have good prospects, but the growth of accounting graduate students who choose to become public accountants in Indonesia is still considered very small. The small number of public accountants in Indonesia is a big opportunity for accounting students and can be a consideration for accounting students who have an interest in becoming a public accountant. The purpose of this study was to determine whether financial rewards, professional recognition and self-motivation of students affect student interest in becoming public accountants. Samples with certain considerations in this study were students of the S1 study program class of 2017 at ITB AAS Indonesia, totaling 60 students. The method of analysis in this study uses statistical multiple regression analysis. The conclusion that can be drawn from this study is that the variables of financial rewards, professional recognition and self-motivation of students together have a significant effect on students' interest in becoming public accountants. The variables of financial reward and professional recognition did not have a significant effect on students 'interest in becoming public accountants, while the variable of student self-motivation had a significant effect on students' interest in becoming public accountants. Keywords: interest in becoming a public accountant, financial rewards, professional recognition and student self-motivation.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BEI PADA SEKTOR KEUANGAN (TAHUN 2018-2019) Inka Ayu Nurhana; Muhammad Hasan Ma'ruf; Johny Subarkah
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2839

Abstract

This study aims to determine whether the board of commissioners, independent commissioners, managerial ownership and company size have a significant effect on the performance of companies listed on the IDX. Using quantitative methods, namely primary data obtained, tested using descriptive statistical tests based on the description of the performance of financial sector companies The research population is the parties involved in companies listed on the Stock Exchange in financial sector companies. The sample used is as many as listed companies, the total sample for 2 years is 38 companies. Research test equipment with classical assumption test includes normality, multicollinearity, heteroscedasticity and autocorrelation. The results of the study: (1) the Board of Commissioners (X1) has no significant effect on the company's performance, the t count variable X1 (0.842) is smaller than t table (2.03224) so the decision H1 is rejected. (2) independent commissioner (X2) has no significant effect on company performance, t count variable X2 (1.039) is smaller than t table (2.03224) then the decision H2 is rejected. (3) managerial ownership (X3) has no significant effect on company performance, t-count variable X3 (1,340) is smaller than t table (2,03224), so the decision H3 is rejected. (4) company size (X4) has a significant effect on company performance, t count variable X4 (3,849) is smaller than t table (2,03224) then the decision H4 is accepted.
Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta Destria Ayunda Rifana; Indra Lila Kusuma; Muhammad Tho’in
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2792

Abstract

This study aims to determine and analyze the effect of taxation services, tax sanctions, and the application of e-filling on taxpayer compliance at the Surakarta Pratama Tax Service Office. The sampling technique is accidental sampling with the determination of respondents using the Slovin formula, the number of respondents is 100. Data obtained from the results of the questionnaire. The data analysis technique used is multiple linear regression and hypothesis testing using t test and F test with a significance level of 5%. So the results of the partial test (t test) and simultaneous test results (F test) indicate that the tax service, tax sanctions, and the application of e-filling have a significant effect on taxpayer compliance at KPP Pratama Surakarta. Keywords: taxation services, tax sanctions, application of e-filling and taxpayer compliance
analisis pengaruh kualitas pelayanan, fasilitas pelayanan dan biaya pelayanan terhadap tingkat kepuasan masyarakat kelurahan sawahan Ekhwan Yogi Saputro; Maya Widyana Dewi; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2793

Abstract

The purpose of this study was to determine the effect of service quality, service facilities, and service costs on the level of community satisfaction in the Sawahan Village. The methodology used in this research is the quantitative data analysis method and the test is done by using multiple regression models. The population used is all people who take care of important documents in 2020 in Sawahan Village. The sample boundaries are citizens who take care of important papers in September-November 2020. In this study, a sample of 68 people was obtained. Based on the test results it can be concluded that the value ofthe variable service Quality of 4.426 is greater than ttable 1.66864. With a significance value of 0.000 smaller than α = 0.05. means that Ho is rejected, this shows that the Service Quality variable has a significant effect on community satisfaction. The t-count value of the Service Facility variable was 3.697, which was greater than the t-table value of 1.66864. With a significant value of 0.000 greater than α = 0.05. This shows that the Service Facility variable has an effect on community satisfaction. The count value of the Service Cost variable is 1.472 smaller than the ttable 1.66864. With a significant value of 0.146 which is greater than α = 0.05. This shows that the Service Cost variable has no effect on community satisfaction. Based on the results of the data test, the Fcount of 66.347 is greater than the Ftable 2.75 with a significance of 0.000 smaller than the significant value α = 0.05 so it can be concluded that simultaneously or together the variables of Service Quality, Service Facilities, and Service Costs is a factor that affects the Community Satisfaction variable. Keywords: Service Quality, Service Facilities, Service Costs, Community Satisfaction
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, BUDAYA ORGANISASI DAN KESESUAIAN TUGAS PADA KINERJA KARYAWAN DI AHASS AREA KARTASURA Bagus Triawan Isa Putra; Johny Subarkah; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2821

Abstract

The purpose of this research was to determine the effect of the effectiveness of the application of accounting information systems (AIS), organizational culture and task suitability on employee performance in Ahass Kartasura area. This research was conducted in all Ahass in the Kartasura District area. The population in this research are employees who use information technology. Determination of the sample in this study using a saturated sampling method which is carried out on all Ahass in Kartasura District. Total population and samples obtained were 30 employees. This study uses multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of the implementation of AIS, organizational culture and task suitability have a positive effect on employee performance. This indicates that the higher the effectiveness of the implementation of AIS, organizational culture and task suitability, the higher the employee performance at Ahass in Kartasura District. Keywords: Effectiveness of AIS Application, Organizational Culture, Suitability of Tasks, Employee Performance.
Evaluasi Pengawasan Wajib Pajak Baru Di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung Agus Bandiyono; Rizqya Zuqna
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1732

Abstract

This study aims to conduct a evaluate of supervisions of the newtaxpayers at Pulogadung small tax office and identify the level of compliance of the new taxpayers, the contribution of tax revenue from new taxpayers to office revenue, follow-up the disobidient of the new taxpayers, and obstacles in supervising new taxpayers at Pulogadung small tax office. The research method used to obtain and analyze data is a qualitative method by interviewing and collecting documents as well as literature methods.. Based on the researchs, it can be concluded that the supervision of the new taxpayers is in accordance with SE-37/2015, although there are some activities that are not carried out due to the condition of the new taxpayer. In terms of the level of compliance of the new taxpayers, it is already good, although there are still many taxpayers who have not complied, so the Account Representative must follow up with the issuance of a Tax Collection Letter. The contribution is still below 5%, because taxpayers tend to be new and they operate normally in the second year. The number of Account Representatives and the condition of the taxpayers are the main obstacles in supervision. In addition, the lack of internal office support in the collaboration process with third parties is also an important part of the supervision of new taxpayers.
“NEW SAKPOLE” SEBUAH ALTERNATIF KEBIJAKAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI ERA PANDEMI COVID-19 Faris Budiman; Kismartini Kismartini; A Rina Herawati
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2564

Abstract

Permasalahan yang diangkat dalam penelitian ini adalah bagaimana inovasi “New Sakpole” sebagai strategi pelayanan publik berbasis e-government untuk pembayaran pajak kendaraan bermotor di Jawa Tengah. Berdasarkan rumusan masalah tersebut, penelitian ini bertujuan untuk mendeskripsikan inovasi “New Sakpole” sebagai strategi pelayanan publik berbasis e-government untuk pembayaran pajak kendaraan bermotor oleh Pemerintah Jawa Tengah. Teori yang digunakan dalam penelitian ini adalah teori kebijakan publik dan inovasi. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik analisis data yang digunakan yaitu analisis kualitatif (reduksi data, sajian dan penarikan kesimpulan). Hasil penelitian menunjukkan bahwa “New Sakpole” sebagai inovasi kebijakan publik pemerintah Jawa Tengah dalam hal mendorong masyarakat untuk taat dan disiplin dalam membayar pajak kendaraan bermotor. Kebijakan tersebut sangat efektif karena dapat memangkas waktu dan tenaga masyarakat, serta tidak menimbulkan kerumunan orang. Kebijakan publik “New Sakpole” sebagai salah satu inovasi pemerintah Jawa Tengah merupakan terobosan yang belum pernah dilakukan oleh pemerintah lainnya. Kebijakan tersebut dapat ditiru oleh pemerintah lainnya dalam rangka untuk mendongkrak pemasukan sektor perpajakan, khususnya sektor pajak kendaraan bermotor.
Pengaruh Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Deviden Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019) Shellyana Ayu Kusuma Hapsari; Hadi Samanto; Muhammad Hasan Ma'ruf
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2647

Abstract

This study aims to see the effect of investment decisions, dividend decisions and policies on firm value. In this study, company value is measured by PBV, investment decisions as measured by PER, decisions measured by DER and dividend policy as measured by the DPR. This type of research is secondary data from annual reports of manufacturing companies listed on the Jakarta Stock Exchange, and has been published, such as: data from the Indonesia Stock Exchange (IDX), journals, internet www.idx.co.id and related company websites. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, with the total number of food and beverage manufacturing companies listed on the Indonesia Stock Exchange as many as 14 companies, so for sample selection all populations were sampled. The analytical method used is multiple linear analysis using SPSS.22 data processing. The results of this study are the effect of positive decisions on firm value, no influence on decisions on firm value, no influence on dividend policy on firm value and investment decisions, funding decisions and policies that simultaneously do not affect firm value.

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