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INDONESIA
Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : -
Articles 67 Documents
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Search results for , issue "Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022" : 67 Documents clear
MODEL HUBUNGAN KOMPETENSI, INDEPENDENSI, PROFESIONALISME DAN KUALITAS AUDIT SERTA DAMPAKNYA TERHADAP KEMAMPUAN MENDETEKSI FRAUDS Wirmie Eka Putra; Indra Lila Kusuma; Maya Widyana Dewi
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.v22i2.3517

Abstract

This study entitled the influence of competency, independency, professionalism on ability to detect fraud with audit quality as an intervening variable, aims to examine the influence of competency, independency, professionalism, on audit quality and ability to detect fraud, and also examine the mediating effect of audit quality. The sample used in this study was all the member of Bungo and Tebo Regency’s inspectorate with total 28 respondents. The data analysis techniques used in this sstudy were descriptive statistics and path analysis used SmartPLS 3 software. The results of this study are: competency, independency, and professionalism partially influence audit quality, while only competency, professionalism, and audit quality influence the ability to detect fraud. There are no evidence that audit quality mediating the influence of competency, independency, and professionalism on ability to detect fraud.
DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF E-GOVERNMENT SYSTEM Katharina Yuneti; Dodik Ariyanto; A.A.N.B Dwirandra; I Gde Ary Wirajaya
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.v22i2.3529

Abstract

To determine the effect of the determinants of the success of the implementation of the Local Government Information System using the DeLone and McLean model is the purpose of this study. Questionnaires were distributed to obtain data. Purposive sampling method with a total sample of 80 sample. Path analysis using Partial Least Square is a data analysis technique used. It is proven in the research, namely that the belief system of information quality affects the system use, while service quality, social factors and system quality, has no effect on system use. The results also show that system trust, information quality, social factors affect system user satisfaction, while service quality and system quality have no effect on user satisfaction. Then, it also proves that user satisfaction and system use affect individual performance. The success of this system is measured based on user satisfaction with and as a result of the application of the system and individual efforts, so that the implementation of the Local Government Information System in all regions of the Regional Apparatus Organization in Kupang Regency is quite successful.
SINERGIRITAS PERGURAN TINGGI ISLAM DAN BANK WAKAF MIKRO DALAM MENGEMBANGKAN PELAKU USAHA, MIKRO, KECIL DAN MENENGAH (UMKM) BERBASIS KOPERASI PONDOK PESANTREN (SURVEY PADA PONDOK PESANTREN PENGELOLA BANK WAKAF MIKRO DIWILAYAH PROVINSI LAMPUNG) Suharto Suharto; Muhammad Iqbal Fasa; Ersi Sisdianto
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.v22i2.3686

Abstract

Keberadaan Bank Wakaf Mikro merupakan salah satu upaya pemerintah untuk memperbaiki perekonomian umat, dengan hadirnya Bank Wakaf Mikro dihaharapkan bisa menanggulangi permasalahan yang dihadapi oleh pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren dalam hal mendapatkan permodalan sedangkan Perguruan tinggi islam merupakan salah satu institusi non-finansial yang bukan hanya berfungsi sebagai tempat menimba ilmu pengetahuan dan menghasilkan orang-orang yang berilmu pengetahuan saja, tetapi juga merupakan aset yang dapat memberikan manfaat untuk kepentingan masyarakat misalnya untuk penggiatan ekonomi kerakyatan ataupun pemberdayaan entrepreneurship (kewirausahaan) khususnya pengembangan usaha kecil mikro (UKM). Penelitian ini bertujuan untuk melihat sinergiritas antara Bank Wakaf Mikro dan Perguruan Tinggi Islam dalam mengembangkan pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren. Metode penelitian yang digunakan yaitu metode kulitatif dengan melihat kasus yang terjadi pada lapangan sehingga disusun cara untuk memberikan jawaban atas permasalahan yang terjadi, hasil penelitian menunjukan bahwa antara Bank Wakaf Mikro dan Perguran Tinggi Islam belum mempunyai bentuk kerjasama sehingga diharapkan kedepannya dua lembaga dapat bekerjasama dalam mengembangkan pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren. ABSTRACT This study aims to see the synergy between Micro Waqf Banks and Islamic Universities in developing business, micro, small and medium enterprises (MSMEs) based on Islamic boarding schools cooperatives. The research method used is a qualitative method by looking at cases that occur in the field so that a way is arranged to provide answers to the problems that occur, the results of the study show that between Micro Waqf Banks and Islamic Colleges do not yet have a form of cooperation so it is hoped that in the future the two institutions can cooperate in developing business actors, micro, small and medium enterprises (MSMEs) based on boarding school cooperatives.
ANALISIS DIMENSI KUALITAS PELAYANAN ADMNITRASI PAJAK BERUPA REABILTY; RESPONSIVENESS; ASSURANCE; EMPATY DAN TANGIBLES IMLIKASINYA TERHADAP KEPUASAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK CIMAHI Tatang Suhidayat
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.v22i2.3784

Abstract

Pengaruh Dimensi Kualitas Pelayanan Administrasi Pajak Tehadap Kepuasan Wajib Pajak Badan pada Kantor Pelayanan Pajak (KPP) Cimahi, didasarkan pada informasi yang penulis peroleh bahwa kondisi saat ini masih sangat disayangkan bahwa hubungan antara fikus (Petugas Kantor Pelayanan Pajak) dengan wajib pajak belumlah harmonis sesuai dengan yang diinginkan. Sehingga kepatuhan dan kesadaran warga negara untuk memenuhi kewajiban membayar pajak masih jauh dari rencana yang diharapkan. Keaadaan ini ditandai dengan meningkatnya surat keluhan yang masuk ke KPP Cimahi atas kepuasan wajib pajak setelah melakukan penyelesaian kewajibannya. Dengan menggunakan metode deskriptif yang didukung melalui pendekatan survey ternyata pengaruh kualitas pelayanan fiskus terhadap kepuasan wajib pajak badan di KPP Cimahi bahwa dengan tingkat signifikasi 5 % tentang hubungan kedua variabel ini adalah kuat dan positif. Artinya bahwa apabila kualitas pelayanan fiskus terus ditingkatkan, maka akan memberikan kepuasan bagi wajib pajak, begitupun sebaliknya bila adanya penurunan kualitas pelayanan fiskus maka wajib pajak akan merasa kecewa. Kemudian kualitas pelayanan fiskus memberikan pengaruh terhadap kepuasan wajib pajak sebesar 58,60 % sedangkan sisanya sebesar 40,40 % dipengaruhi faktor lain. Kemudian berdasarkan hasil uji t terhadap uji hipotesis yang penulis kemukakan bahwa nilai t hitung sebesar 8,249 sementara nilai t tabel pada tingkat signifkasi 0,05 atau 5 % atau tingkat keyakinan 95 % dengan derajat kebebasan 50 – 2 = 48 didapat nilai t tabel seharga 2,021. Nilai ini bila dibandingkan dengan hasil perhitungan t tabel adalah lebih kecil yaitu t hitung 8,249 sedangkan t tabel 2,021 atau (t hitung 8,249 > t tabel 2,021). Keadaan ini memberikan jawaban bahwa H0 adalah ditolak, dan sebagai alternatif H1 adalah diterima.
PENGARUH PENERAPAN GREEN ACCOUNTING, KARAKTERISTIK KOMITE AUDIT, DIVERSITAS KEBANGSAAN DIREKSI DAN GENDER DIREKSI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERBANKAN Dwi Shafamega Azzahra; Bima Cinintya Pratama; Iwan Fakhruddin; Rina Mudjiyanti
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.v22i2.3748

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Penerapan Green Accounting, Karakteristik Komite Audit, Diversitas Kebangsaan Direksi dan Gender Direksi terhadap Pengungkapan Corporate Social Responsibility. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak 164 perusahaan yang telah memenuhi kriteria. Hasil penelitian ini menunjukkan bahwa variabel Penerapan Green Accounting tidak berpengaruh terhadap Pengungkapan CSR, Ukuran Komite Audit berpengaruh positif terhadap Pengungkapan CSR, Rapat Komite Audit berpengaruh positif terhadap Pengungkapan CSR, Diversitas Kebangsaan Direksi berpengaruh negatif terhadap Pengungkapan CSR, Gender Direksi tidak berpengaruh terhadap Pengungkapan CSR.
PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Nindita Nindita; Y. Agus Bagus Budi N
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.v22i2.3798

Abstract

The purpose of this research is to examine the effect of independent variable namely Related party asset and liability transaction on tax avoidance with earning management as moderating variable. The research sample was 57 manufacturing companies listed on Indonesia Stock Exchange during the 2015-2019 period and was carried out using purposive sampling method. The calculation tool used to perform data analysis in this study is SPSS v.25. The research process was carried out through multiple regression analysis and moderated regression analysis (MRA). The results showed that there was an effect of asset and liability transactions between related parties on tax avoidance. The earnings management variable is only able to stregthen the effect of asset transactions between related parties on tax avoidance. Earnings management activities do not have an influence on liability transactions between related party on tax avoidance. Keywords : earning management, tax avoidance, related party asset transaction, related party liability transaction
Pelaksanaan Relaksasi Pajak Sebagai Fasilitas Pemerintah Bagi UMKM Yang Terdampak Pandemi Virus Covid-19 Cindy Getah Trisna June; Ary Yunita Anggraeni
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.v22i2.3922

Abstract

The impact of the COVID-19 virus pandemic is felt by the sector, including the tourism sector in Blitar City. This study analyzes the latest PMK-82/PMK.03/2021 policies related to incentives for taxpayers affected by the covid-19 virus pandemic. Drum craftsmen in the Bung Karno Tomb area are one of the targets for the implementation of this tax incentive. The results of this study turned out that the drum business actors did not take advantage of the relaxation provided by the government due to lack of understanding and lack of socialization related to these incentives. In addition, even though the times were difficult and they did not even get income, the drum craftsmen chose to continue to pay taxes because they were reluctant to follow the procedures given by the government for fear that the incentives would become a boomerang that would trap in the future related to taxes. Keywords : Covid-19, PMK-82/PMK.03/2021, Tax Incentives Abstrak Dampak pandemi virus covid-19 dirasakan oleh sektor, tak terkecuali sektor pariwisata yang ada di Kota Blitar. Penelitian ini menganalisis kebijakan terbaru PMK-82/PMK.03/2021 terkait insentif untuk Wajib Pajak yang terdampak pandemi virus covid-19. Perajin kendang di kawasan Makam Bung Karno merupakan salah satu sasaran diberlakukannya insentif pajak ini. Hasil dari penelitian ini ternyata para pelaku usaha kendang tidak memanfaatkan relaksasi yang diberikan pemerintah tersebut dikarenakan kurang memahami dan kurang sosialisasi terkait insentif tersebut. Selain itu, meskipun masa sulit dan bahkan tidak mendapat penghasilan para pelaku usaha perajin kendang memilih untuk tetap membayar pajak karena enggan mengikuti prosedur yang diberikan oleh pemerintah karena takut insentif tersebut justru menjadi bomerang yang menjebak di kemudian hari terkait pajak.
Literasi Keuangan Ditinjau dari Gender, Etnis dan Agama Mahasiswa di Indonesia Romauli Nainggolan; Novalita Fransisca Tungka; Natalia Christina
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.v22i2.3213

Abstract

Students spending has changed during this pandemic, so they have to manage their finances well. Good financial management is influenced by student financial literacy. This research has four objectives. First, it describes the level of financial literacy of English Literature students in five cities. Second, examine and analyze differences in student financial literacy levels in terms of gender. Third, examine and analyze differences in the level of student financial literacy in terms of religion. Fourth, examine and analyze differences in students' financial literacy levels in terms of ethnicity. The sample of this study was 258 respondents from five universities majoring in English Language Faculty. Therefore, in this study, the t-test was used on the variables of gender, religion and ethnicity. The results of this study reveal four things. First, the category of student financial literacy at a moderate level. Second, there is no difference in student financial literacy in terms of gender. Third, there is no difference in student financial literacy in terms of religion. Fourth, there are differences in student financial literacy in terms of ethnicity. So what needs to be done in the future is the need to increase financial literacy through formal and informal activities for the five ethnic groups above. Keywords : Literasi keuangan, gender, etnis, agama
ANALISIS KINERJA PERUSAHAAN DENGAN BALANCED SCORECARD (Studi Kasus Pada ID Express Soloraya) Aisyah Desnilia; Rukmini Rukmini; LMS Kristiyanti
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.v22i2.2930

Abstract

This research was conducted with the aim of knowing the simultaneous and partial effect of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective on the performance of ID Express delivery service companies. The research was conducted using a quantitative descriptive approach, with a sample of 33 respondents. The data analys metode used multiple linear regression analysis. The results of research conducted simultaneously on the financial perspective, customer perspective, internal business process perspective and learning and growth perspective obtained Fcount value of 20.541 > Ftable 2.714 with a probability of 0.000 (p value
PENGEMBANGAN KAWASAN WISATA DALAM UPAYA MENDUKUNG PENINGKATAN PEDAPATAN DESA MELALUI PERILAKU HERDING Prihasantyo Siswo Nugroho; Yuyun Ristianawati; Kiswoyo Kiswoyo
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.v22i2.3838

Abstract

The aims of this research is to study the mindset of Herding's behavior on the income level of tourism objects through the results of tourism development in the Rest Area of Boja Kendal Village. In this study, 95 people/MSMEs. In this study, the authors used a purposive random sampling technique. The results of this study are herding behavior has a positive and significant effect on the income level of MSMEs in the Boja rest area tourist attraction. Herding behavior has no effect on tourism development decisions. The development of tourism objects has no effect on increasing income. Herding behavior has no significant effect on the income level of tourist objects through tourism area development decisions. So that the development of tourist areas is not able to mediate the influence of herding behavior on increasing MSME income in the Boja rest area tourist attraction. Keywords: Herding Behavior, Tourism Area Development, Income Increase

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