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INDONESIA
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
ISSN : 25489925     EISSN : -     DOI : -
Core Subject : Economy,
Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
Arjuna Subject : -
Articles 162 Documents
The Influence of Perceived Ease of Use, Perceived Usefulness and Consumer Satisfaction Towards Online Purchasing Behavior Adi Irawan Setiyanto; Ahmad Syakir
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.858 KB) | DOI: 10.30871/jaat.v4i2.1081

Abstract

This study aims to examine the effect of perceived ease of use, perceived usefulness and consumer satisfaction on online purchasing behavior. This study used 200 respondents taken from the general public living in the area of Batam. The type of data used in this study is the interval scale. Scaling method used in the instrument of Likert scale with 5 rating categories. Data processing techniques in this study using software program SPSS 17. The results of this study indicate that the variables perceived ease of use, variable perceived usefulness, and consumer satisfaction effect on online purchasing behavior either partially or simultaneously. For further research is expected to increase the number of samples, change the sample or add research variables.
Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Riri Zelmiyanti; Eko Suwardi
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.507 KB) | DOI: 10.30871/jaat.v4i1.1097

Abstract

This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.
The Effect of Service Tax Officials, Penalties for Late Payments and Reporting on The Taxpayer Compliance Non-star Hotels Ely Kartikaningdyah; R. Qinanti Nuzurawan
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.272 KB) | DOI: 10.30871/jaat.v4i2.1103

Abstract

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.
Faktor-Faktor yang Mempengaruhi Tingkat Pemahaman Mahasiswa pada Mata Kuliah Auditing di Politeknik Negeri Batam Winanda Wahana Warga Dalam; Sinarti Sinarti
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.503 KB) | DOI: 10.30871/jaat.v4i1.1110

Abstract

Penelitian ini bertujuan untuk mengetahui apakah kecerdasan emosional dan perilaku belajar berpengaruh terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing. Penelitian ini menggunakan data primer yang diperoleh dari responden mahasiswa Akuntansi Jurusan Manajemen Bisnis Politeknik Negeri Batam. Data yang diperoleh dianalisis menggunakan analisis regresi dan diperoleh hasil bahwa secara parsial, variabel kecerdasan emosional dan perilaku belajar berpengaruh positif tetapi tidak signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing tetapi secara simultan kedua variabel berpengaru positif dan signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing.
Menumbuhkan Jiwa Sherlock Holmes Seorang Calon Akuntan Eko Febri Lusiono; Eliza Noviriani
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.904 KB) | DOI: 10.30871/jaat.v4i1.1111

Abstract

Penelitian ini disebut sebagai proses pembebasan pendidikan akuntansi karena pendidikan akuntansi cenderung kaku dan terlalu berorientasi pada buku teks. Peneliti menyajikan sebuah metode pembelajaran yang diadaptasi dari penelitian Chabrak dan Craig (2013) dengan film “Sherlock Holmes: the Game of Death”sebagai media pendukung. Dalam proses ini, peserta didik berada dalam nuansa “giving” melalui imajinasi, perilaku disonansi serta berpikir kritis. Dengan menggunakan pendekatan fenomenologi transendental, jiwa Sherlock Holmes (seharusnya) di tubuh akuntan adalah temuan tak terbantahkan dalam proses pembebasan.
Implikasi Penerapan Sistem Manajemen Mutu terhadap Kinerja Karyawan dan Budaya Organisasi Rizki Ismaini; Hendra Gunawan
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.869 KB) | DOI: 10.30871/jaat.v4i1.1165

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem manajemen mutu ISO 9001 terhadap kinerja karyawan dan budaya organisasi dengan objek perusahaan manufaktur sejumlah 157 perusahaan. Penelitian ini menggunakan metode kuesioner sebagai alat pengumpul data utama yang disebar kepada karyawan level menengah sebanyak 400 responden yang dipilih secara acak. Hasil penelitian ini menunjukkan bahwa ada pengaruh signifikan dari sistem manajemen mutu ISO 9001 terhadap budaya organisasi dan kinerja karyawan tidak dipengaruhi secara signifikan oleh sistem manajemen mutu ISO 9001, namun demikian penelitian ini sulit mendapat dukungan dari pihak perusahaan, sehingga peneliti selanjutnya agar lebih menyakinkan perusahaan untuk dapat bekerja sama.
Pengaruh Karakteristik Auditor terhadap Kualitas Audit Lintang Kurniawati; Nur Kholis; Hestin Mutmainah
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.454 KB) | DOI: 10.30871/jaat.v4i1.1190

Abstract

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.
Effect of DER, ROA, ROE, EPS and MVA on Stock Prices in Sharia Indonesian Stock Index Martina Rut Utami; Arif Darmawan
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.968 KB) | DOI: 10.30871/jaat.v4i1.1195

Abstract

The research examine the effect of debt to equity ratio, return on assets, return on equity, earning per share, market value added on stock prices in manufacturing companies listed in Indonesian Sharia Stock Index. The purposive sampling method is used in our research, resulted 53 companies as the samples with 265 observations. The research used data during 2012-2016 from Indonesia Stock Exchange database with panel data analysis. The research found that, earning per share and market value added have a positive effect on stock prices, but different results for the variables debt to equity ratio, return on assets and return on equity partially have no effect on stock prices.
Manajemen Modal Kerja dan Kinerja Perusahaan pada Perusahaan Perdagangan Eceran di Indonesia Dania Olfimarta; Seto Sulaksono Adi Wibowo
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.261 KB) | DOI: 10.30871/jaat.v4i1.1197

Abstract

Manajemen modal kerja adalah manajemen dari aktiva lancar dan hutang lancar. Tujuan manajemen modal kerja adalah mengelola aktiva lancar dan hutang lancar sehingga diperoleh modal kerja yang layak dan menjamin tingkat likuiditas perusahaan. Penelitian ini bertujuan untuk meneliti pengaruh manajemen modal kerja yang diproksikan dengan perputaran modal kerja, perputaran kas, perputaran persediaan, perputaran piutang terhadap kinerja perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Metode pengambilan sampel menggunakan teknik purposive sampling. Alat analisis yang digunakan adalah analisis regresi linier sederhana serta uji parsial (uji statistik t). Hasil penelitian menemukan perputaran modal kerja berpengaruh positif signifikan terhadap kinerja perusahaan. Perputaran kas berpengaruh positif dan tidak signifikan terhadap kinerja perusahaan. Perputaran persediaan berpengaruh positif dan tidak signifikan terhadap kinerja perusahaan. Penelitian selanjutnya diharapkan menambah proksi maupun variabel independen lainnya yang diduga berpengaruh dalam kinerja perusahaan dan memperluas sektor perusahaan sehingga hasil penelitan tidak hanya memiliki implikasi untuk sektor perdagangan eceran saja tetapi juga memiliki implikasi untuk perusahaan lainnya di sektor yang berbeda dan memperhitungkan ukuran perusahaan dan melihat pengaruhnya terhadap hasil penelitian selanjutnya.
Dampak Strategi Bisnis terhadap Penghindaran Pajak Sekar Akrom Faradiza
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.12 KB) | DOI: 10.30871/jaat.v4i1.1199

Abstract

In carrying out business processes of a company, managers must make decisions related to business strategies. The strategy chosen by the company can be one of the typologies according to Miles & Snow namely the prospector, defender, analyzer and reactor. The strategy chosen by the company will affect all activities in the company including tax activities inherent in business activities so that any decisions made by managers have consequences on tax, one of which is tax avoidance. This study aims to examine the impact of the strategy on tax avoidance. This research used manufacturing company that has been listed on the Indonesia Stock Exchange from 2010 to 2016 and Independent sample t-test and Mann Whitney U test is used to data analyze. The results showed that companies with prospector strategies were more likely to carry out tax avoidance than defender. In addition, the activities of tax aggressiveness through investment in tax haven countries are mostly carried out by companies with a defender strategy.

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