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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 67 Documents
Search results for , issue "Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022" : 67 Documents clear
FAKTOR PSIKOLOGIS INVESTOR MILLENIAL DALAM PENGAMBILAN KEPUTUSAN INVESTASI SAHAM (Studi Empiris Pada Investor Millenial di Kota Ambon) Audry Leiwakabessy; Meidylisa Patty; Baretha M Titioka
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3318

Abstract

Behavioral finance is an approach that explains how humans invest or relate to finances influenced by psychological factors. Behavioral financial theory states that an investor is not always rational in making investment decisions and tends to use psychological aspects. The purpose of this research is to examine the effect of overconfident and herding behaviour to investment decisions of millennial in Ambon city. The population in this study are millennial investors in the city of Ambon and the sample used is 96 respondents. The sampling technique used purposive random sampling, the data in this study used primary data in the form of a questionnaire. The data analysis technique is multiple regression analysis. The results of the study show that overconfidence and herding behavior have a positive and significant effect on the stock investment decisions of millennial investors in Ambon city. The coefficient of determination test shows the Adjusted R2 value of 0.159 or 15.9%, which means that the stock investment decision variable is influenced by overconfidence and herding behavior variables and the remaining 84.1% is influenced by other variables.
Peran Pembiayaan Terhadap Usaha Kecil Mikro dan Menengah (UMKM) Pada Era Covid-19 di Provinsi Lampung Ridwansyah Ridwansyah; Okta Supriyaningsih; Dania Helin Amrina
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3695

Abstract

Covid-19 memberikan dampak yang signifikan terhadap sektor Usaha Mikro Kecil dan Menengah terutama di sektor makanan dan minuman tak terkecuali UMKM di Kota Bandar Lampung dan Kabupaten Lampung Barat yang merupakan wilayah dengan status kasus Covid-19 tinggi dan sedang di Provinsi Lampung. Pembiayaan dibutuhkan agar keberlangsungan UMKM tetap ada, khususnya UMKM yang mengalami penurunan pendapatan saat Covid-19. Jenis penelitian ini adalah penelitian lapangan dengan menggunakan metode observasi, wawancara, dan dokumentasi. Hasil penelitian ini adalah UMKM di Kota Bandar Lampung dan Kabupaten Lampung Barat tidak melakukan pembiayaan kepada Bank maupun lembaga keuangan lainnya, melainkan melakukan pembiayaan sendiri atau self financing. Hal ini seharusnya menjadi perhatian bagi Bank, lembaga keuangan, maupun pemerintah daerah setempat. Covid-19 has had a significant impact on the Micro, Small and Medium Enterprises sector, especially in the food and beverage sector, including MSMEs in Bandar Lampung City and West Lampung Regency, which are areas with high and moderate Covid-19 case status in Lampung Province. Financing is needed so that the sustainability of MSMEs remains, especially MSMEs that experienced a decline in income during Covid-19. This type of research is a field research using the methods of observation, interviews, and documentation. The results of this study are SMEs in Bandar Lampung City and West Lampung Regency do not finance banks or other financial institutions, but do self-financing. This should be a concern for banks, financial institutions, and local governments.
ANALISIS STRUKTUR KEUANGAN DAN MANAJEMEN HUTANG TERHADAP KINERJA LABA (STUDI PADA PT GARUDA INDONESIA YANG TERDAFTAR DI BEI) Sutri Handayani; Noer Rafikah Zulyanti
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3763

Abstract

Penelitian ini bertujuan untuk menganalisis struktur keuangan dan manajemen hutang dapat berpengaruh terhadap kinerja laba dengan rasio efisiensi sebagai variabel intervening pada perusahaan penerbangan PT Garuda Indonesia. Teknik analisis data menggunakan SPSS 21 for Windows. Analisis data menggunakan uji statistik regresi berganda dengan menganalisis uji t statistik dan uji f statistik. Hasil penelitian yang diperoleh dari hasil analisis regresi pertama menunjukkan, secara parsial variabel bebas struktur keuangan (X1) berpengaruh terhadap variabel intervening rasio efisiensi (Y) dan variabel bebas manajemen hutang (X2) tidak berpengaruh terhadap variabel intervening rasio efisiensi (Y).Hal ini dikarenakan pada struktur keuangan (X1) nilai signifikan t lebih kecil dari α = 0,10 atau dapat disimpulkan bahwa H0 ditolak dan H1 diterima, sedangkan pada manajemen hutang (X2) nilai singnifikan t lebih besar dari α = 0,10 atau dapat disimpulkan bahwa H0 diterima dan H1 ditolak. Hasil pengujian secara simultan, variabel bebas struktur keuangan (X1) dan manajemen hutang (X2) tidak berpengaruh terhadap variabel intervening rasio efisiensi (Y). Hal ini dikarenakan F Hitung > F Tabel. atau dapat disimpulkan bahwa H0 diterima dan H1 ditolak. Hasil analisis regresi kedua secara individual (parsial) variabel bebas struktur keuangan (X1), manajemen hutang (X2) dan variabel intervening rasio efisiensi (Y) berpengaruh terhadap variabel terikat kinerja laba (ROE). Hal ini dikarenakan nilai signifikan t dari ketiga variabel tersebut lebih kecil dari nilai α = 0,10 atau dapat disimpulkan H0 ditolak dan H1 diterima. Hasil pengujian secara simultan (bersama-sama) variabel bebas struktur keuangan (X1) manajemen hutang (X2) dan variabel intervening rasio efisiensi (Y) berpengaruh terhadap variabel terikat kinerja laba (Z). Hal ini dikarenakan nilai FHitung dari ketiga variabel tersebut lebih besar dari F Tabel. atau dapat disimpulkan bahwa H0 ditolak dan H1 diterima.
PENGARUH KOMPENSASI DAN KARAKTERISTIK PEKERJAAN TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SELULER MEDIA INFOTAMA BANDA ACEH Vilzati Juned; Rolly Oka Putra; Samsul Ikhbar
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3321

Abstract

The purpose of this study was to determine the simultaneous effect of compensation and job characteristics on employee job satisfaction at PT. Cellular Media Infotama Banda Aceh, and to determine the effect of compensation on employee job satisfaction at PT. Cellular Media Infotama Banda Aceh, and to determine the effect of job characteristics on employee job satisfaction at PT. Mobile Media Infotama Banda Aceh. This research was conducted at PT. Cellular Media Infotama on Jalan T. Nyak Arief No. 45, Jeulingke Banda Aceh. Data collection techniques through the distribution of questionnaires. The population in this study are employees of PT. Cellular Media Infotama Banda Aceh totaling 90 people and sampling was carried out by census so that the final sample was 90 people or included the entire population in the study as research samples. Data analysis used qualitative and quantitative methods. To find out how big the relationship between compensation and job characteristics with employee job satisfaction, the Multiple Linear Regression tool is used. The results of the study based on the results of the F-test (simultaneous) showed that the variables of compensation and job characteristics had a significant effect on increasing employee job satisfaction at PT. Cellular Media Infotama with a value of Fcount > Ftable, at a significance level of = 5%. The results of the partial study of compensation have an effect on increasing employee job satisfaction at PT. Mobile Media Infotama. While the results of research partially on the variable job characteristics affect the increase in job satisfaction of employees at PT. Mobile Media Infotama. The results of the study also prove that the greater the compensation given to employees, the more job satisfaction of employees at PT. Mobile Media Infotama.
PENGARUH PENURUNAN TARIF PAJAK PENGHASILAN UMKM TERHADAP KEPATUHAN WAJIB PAJAK UMKM DITINJAU DALAM PERSPEKTIF ISLAM Ahmad Isnaeni; Liya Ermawati; Ainul Fitri
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3696

Abstract

Indonesia saat ini masuk dalam kategori negara berkembang dikarenakan masih memiliki tingkat pendapatan yang rendah, kesempatan kerja yang minimal, dan tingkat pertumbuhan penduduk yang tinggi, sehingga dibutuhkan usaha mikro, kecil, dan menengah (UMKM) untuk meningkatkan perekonomian. Adanya UMKM mampu mengurangi jumlah pengangguran di suatu negara karena dianggap mampu membantu pemerintah terkait mengurangi angka kemiskinan dan menstabilkan perekonomian Indonesia. Permasalahan yang selama ini terjadi yakni pebisnis masih tidak mematuhi kewajiban pajak, hal ini disebabkan oleh tarif pajak yang tinggi. Menyikapi ini, pemerintah mengeluarkan peraturan baru yaitu PP Nomor 23 Tahun 2018 dengan tujuan meringankan beban pajak untuk para pelaku UMKM. Sementara itu dalam persepektif Islam, kepatuhan membayar pajak merupakan kewajiban dari setiap wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh penurunan tarif pajak penghasilan UMKM terhadap kepatuhan wajib pajak UMKM sebelum dan sesudah penerapan penurunan tarif pajak; serta mengkaji pandangan perspektif Islam terhadap kepatuhan wajib pajak. Metode penelitian yang digunakan yaitu metode kuantitatif kausal karena penelitian ini bertujuan untuk menguji hipotesis terkait pengaruh. Hasil penelitian menunjukkan bahwa penurunan tarif pajak UMKM bepengaruh terhadap kepatuhan wajib pajak UMKM. Pandangan Islam terkait kepatuhan wajib pajak yaitu pemerintah diperbolehkan dalam hal penarikan sebagian harta yang dimiliki oleh penduduknya dalam hal ini berupa pajak. Hal ini terdapat pada Al-Quran surah At-Taubah ayat 29 dan Hadist yang diriwayatkan oleh Fatimah binti Qais yang mendengar Rasullah SAW bersabda. Indonesia is currently included in the category of a developing country because it still has a low income level, minimal job opportunities, and a high population growth rate, so that micro, small and medium enterprises (MSMEs) are needed to improve the economy. The existence of MSMEs is able to reduce the number of unemployed in a country because they are considered capable of helping the government related to reducing poverty and stabilizing the Indonesian economy. The problem that has occurred so far is that business people still do not comply with tax obligations, this is caused by high tax rates. However, the government issued a new regulation, namely PP Number 23 of 2018 with the aim of easing the tax burden for MSME actors. In the Islamic perspective, compliance with paying taxes is the obligation of every taxpayer. This study aims to determine the effect of reducing MSME income tax rates on MSME taxpayer compliance before and after the application of lowering tax rates; and examine the views of the Islamic perspective on taxpayer compliance. The research method used is causal quantitative method because this study aims to test hypotheses related to influence. The results of the study indicate that the decrease in MSME tax rates has an effect on MSME taxpayer compliance. The Islamic view regarding taxpayer compliance is that the government is allowed to withdraw some of the assets owned by its residents in this case in the form of taxes. This is found in the Qur'an, surah At-Taubah verse 29 and the Hadith narrated by Fatimah bint Qais who heard the Messenger of Allah (PBUH) say.
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA (Studi Empiris Perusahaan Consumer Good Yang Terdaftar Di BEI Periode 2015-2019) Rico Nur Ilham; Debi Eka Putri; Mangasi Sinurat; Likdanawati Likdanawati; Irada Sinta
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3146

Abstract

This study analyzed the effects of financial ratios (CR, DER, TATO, and NPM) on changes in profits in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study was all continuously registered Consumer Goods companies in 2015-2019, while the samples used as the object of research amounted to 15 companies using the purposive sampling technique. The model used in the data analysis was panel data regression with the help of Eviews 10. The results indicated that only NPM had a positive and significant effect on changes in earnings changes while the CR, DER, and TATO had no significant effect on earnings changes.
ANALISIS KECUKUPAN MODAL PADA BANK KONVENSIONAL DI INDONESIA Fitri Abriani Jinggili; Mardi Mardi; Santi Susanti; Dwi Kismayanti Respati
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2767

Abstract

The problem is still found disparity in the results of research on capital adequacy in conventional banks in Indonesia, therefore conducted testing the influence of rentability, liquidity, and business efficiency on capital adequacy in conventional banks in Indonesia. The research using quantitative methods on 87 Conventional Banks with purposive sampling techniques 4 criteria, so that obtained 71 samples of conventional banks. The data in this research is secondary data from the annual reports of conventional banks in the 2019 period. The research method used is multiple linear regression analysis. This research concluded that rentability, liquidity, and business efficiency are considered to be the dominant and significant factors influencing and improving capital adequacy in Conventional Banks. Therefore, this research focuses any factors to know influence on capital adequacy. This is because capital adequacy has a very important function in carrying out operational activities Keywords: Conventional Banks, Rentability, Liquidity, Business Efficiency, Capital Adequacy
Pengelolaan Desa Wisata Dengan Konsep Green Economy Dalam Upaya Meningkatkan Pendapatan Ekonomi Masyarakat Pada Masa Pandemi Covid-19 (Studi pada Desa Wisata di Provinsi Lampung dan Jawa Barat) Heni Noviarita; Muhammad Kurniawan; Gustika Nurmalia
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3761

Abstract

Keadaan Indonesia saat ini sedang kesulitan karena pandemi Covid-19, dimana banyak kegiatan atau tempat-tempat wisata yang sangat terdampak pada banyak sektor kehidupan masyarakat seperti kesehatan, sosial, pendidikan, ekonomi dan pariwisata. Sektor pariwisata merupakan sektor yang sangat terpukul.. Penelitian ini bertujuan untuk melihat pengelolaan desa wisata, dimana pengelolaannya yang berbasis masyarakat dan berkonsep green economy. Kemudian akan melihat bagaimana pandemi Covid-19 yang berdampak pada pendapatan masyarakat sebagai pengelola ataupun di sekitar desa wisata. Penelitian ini menggunakan jenis penelitian Obervasional analitik dengan menggunakan rancangan penelitian case control atau kasus kontrol. Penelitian ini termasuk ke dalam jenis penelitian yang menggunakan pendekatan kualitatif. Hasil penelitian ini menunjukan bahwa Seluruh desa wisata telah melakukan pengelolaan dengan menerapkan kosep green economy dan Pandemi covid-19 yang melanda memberikan dampak yang signifikan pada pelaku usaha wisata, tak terkecuali pengelola desa wisata.
PENGGUNAAN ZONA NILAI TANAH DI DALAM PENILAIAN HARGA TANAH SEBAGAI DASAR PENETAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KABUPATEN SIDOARJO Muzdalifah Lutfi; Tunggul Anshari SN; Titik Soeryati Soekasi
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3522

Abstract

The purpose of this study is to describe and analyze the causes of land value zones as one of the variables of land price assessment to determine BPHTB and analyze and solve practical problems regarding the legal strength and validity of land value zones that are used as the basis for land price assessment. This research uses qualitative analysis, this type of research is a type of empirical research. The results of the study showed that the calculation of BPHTB Dispenda Tax using Market Value, self-assessment, and database collected as a reference in determining the price or value of a land, so that DISPENDA Sidoarjo Regency also makes ZNT as one of the comparison variables in determining the value of land and buildings attached to the land because in determining ZNT is also one of them using market value. In addition, all DISPENDA still imposes its authority to conduct assessments of land and buildings for tax payments because there has been no firm action on the assessment and there have been no regulations affirmed for the implementation of local taxation on BPHTB. Keywords : Land Value Zone, Land Price Assessment, BEA, Land and Building Rights.
ANALISA PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Rita Andini; Arditya Dian Andika; Ari Pranaditya
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3193

Abstract

Empirical data between the target and the realization of tax revenue in Indonesia from 2014 to 2019 is very volatile, even the phenomenon tends to decrease, namely in 2015, 2017, and 2019. In 2015 there was a significant decline from the previous year of 10.40 %. Thus, attention is needed and an adequate handling system by the tax authorities is needed. Research aims to analyze the variables that influence taxpayers to do tax avoidance. Some of the variables that are thought to be able to influence it are; Institutional Ownership, Proportion of Independent Commissioners, and Profitability with Company Size as Moderating Variable. Population in this study are companies in the food consumption goods industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample in this study using purposive sampling method obtained a sample of 100 (20 x 5 years), while the number of companies that meet the criteria is 20. Variable consists of five variables; Institutional Ownership, Proportion of Independent Commissioners, and Profitability as independent variables, Firm Size as the moderating variable, while Tax Avoidance as the dependent variable. The method of data analysis was done by testing the hypothesis (t-test), and testing the moderating variable using MRA (Moderated Regression Analysis). Study resulted in conclusions1. Institutional ownership has no positive and significant effect on tax avoidance, with a sig value of 0.247. Proportion of Independent Commissioners has no positive and significant effect on tax avoidance, with a sig value of 0.293. Profitability has a negative and significant effect on tax avoidance, with a sig value of 0.015. Firm size does not strengthen the relationship between institutional ownership and tax avoidance, the results of the interaction test show the value of sig. of 0.343. Company size does not strengthen the relationship between the proportion of Independent Commissioners and tax avoidance, the results of the interaction test show the value of sig. of 0.293. Firm size strengthens the relationship between profitability and tax avoidance, the results of the interaction test show the value of sig. of 0.013

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