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Jurnal Literasi Akuntansi
ISSN : -     EISSN : 28100921     DOI : -
Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan keuangan, akuntansi sektor publik, auditing, akuntansi keuangan syariah, perbankan, perpajakan, pasar modal, Investasi, Tata Kelola Perusahaan, dan sistem informasi.
Articles 21 Documents
Optimalisasi Edukasi Perpajakan Melalui Konten Digital Sebagai Upaya Peningkatan Kepatuhan Wajib Pajak Neldi Darmian L
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.293 KB) | DOI: 10.55587/jla.v1i1.1

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji penggunaan konten digital, pemahaman media digital dan pelayanan digital terhadap kepatuhan wajib pajak. Metodologi: Sampel dalam penelitian ini sebanyak 101 responden yang merupakan mahasiswa aktif di kota Yogyakarta. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda. Temuan: Penggunaan konten digital berpengaruh positif terhadap kepatuhan wajib pajak, pemahaman media digital berpengaruh positif terhadap kepatuhan wajib pajak dan intensitas pelayanan digital berpengaruh positif terhadap kepatuhan wajib pajak. Kebaruan: Penelitian ini mempertimbangkan penggunaan konten digital sebagai bagian dari optimalisasi edukasi perpajakan untuk meningkatkan kepatuhan wajib pajak dengan mempersiapkan calon wajib pajak yang memiliki perilaku patuh terhadap tanggungjawab wajibnya sebagai warga negara Indonesia.
Penghindaran Pajak, Laporan Keberlanjutan, Corporate Governance Dan Nilai Perusahaan: Dimoderasi Ukuran Perusahaan Nungki Alfiana
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.077 KB) | DOI: 10.55587/jla.v1i1.10

Abstract

Purpose: This study aims to prove the effect of tax avoidance, sustainability reporting, corporate governance and firm value: firm size as a moderating variable. Method: Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 are the samples used in this study. Sampling used purposive sampling method and produced 147 sample data. This research technique uses multiple linear analysis and moderated regression analysis. Finding: The results show that tax avoidance has no significant positive effect on firm value, sustainability reports have a positive effect on firm value and corporate governance has no effect on firm value. Firm size can moderate the effect of tax avoidance on firm value. Firm size can strengthen the positive influence of sustainability reports on firm value. Firm size cannot moderate the influence of corporate governance on firm value. Novelty: The novelty of this research, the researcher adds a moderating variable of firm size and different time periods.
Ukuran Perusahaan, Likuiditas, Leverage Terhadap Agresivitas Pajak: Profitabilitas Sebagai Moderasi Monica Sihol Marito Boru Malau
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.67 KB) | DOI: 10.55587/jla.v1i1.17

Abstract

Purpose: This study aims to prove the effect of firm size, liquidity, leverage and tax aggressiveness: and  the moderating role of profitability Method:  the sample used in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016-2019 and produces 56 sampel data. The testing of this research was conducted using regression analysis and the Moderated regression Analysis (MRA) test. Finding: The findings in this study that firm size has no effect on tax aggressiveness,the liquidity variable has a positive effect on tax aggressiveness, leverage variable has a negative effect on tax aggressiveness. In this study it was found that profitability can moderate firm size on tax aggressiveness, profitability cannot moderate the effect of liquidity on tax aggressiveness, and profitability cannot moderate the effect of leverage on tax aggressiveness. Novelty: the difference between this research and previous research is that this research tries to integrate several topics regarding the tax aggressiveness variable which is influenced by three variables, namely firm size, liquidity, leverage by using the moderating variable of profitability.
Agresivitas Pelaporan Keuangan, Pertumbuhan Penjualan, Intensitas Modal, dan Agresivitas Pajak: Kepemilikan Intitusional Sebagai Variabel Moderasi Rafiyudin Wahid
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.292 KB) | DOI: 10.55587/jla.v1i1.2

Abstract

Purpose: This study aims to prove the financial reporting aggressiveness, sales growth, and capital intensity towards tax aggressiveness with institutional ownership as moderating variable.Method: The analysis method study used is multiplier inear regression, data were analyzed using Moderated regression (MRA), and data tool test using SPSS software. The population study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2016-2019. The sampling method by purposive sampling of 112 samples. The data obtained from the website of Indonesia Stock Exchange (www.idx.co.id).Finding: The results showed that the financial reporting aggressiveness had a positive effect on tax aggressiveness, sales growth had a positive effect on tax aggressiveness, capital intensity growth had a negative effect on tax aggressiveness, institutional ownership as the moderating variable weakened the influence of aggressive financial reporting on tax aggressiveness, institutional ownership as the moderating variable strengthened the influence of sales growth, and capital intensity on tax aggressiveness.Novelty: This study used is Cash Effective Tax Rate (CETR) to measure tax aggressiveness and the addition of moderating variables.  
Persepsi Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan Dalam Masa Pandemi Covid 19 Uum Helmina Chaerunisak; Teguh Erawati; Epsilandri Septyarini; Dinda Ayu Nur Anisa
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v1i1.29

Abstract

Purpose: SMEs are one of the sectors that have been affected by Covid 19 pandemic. SMEs must adapt during the pandemic so their business can survive. One of them is by recording financial statements. However, in practice many SMEs do not record financial statements in accordance with applicable accounting standard. This study aims to determine the effect of implementing SAK EMKM on financial reporting quality during Covid 19 pandemic in SMEs Jawa Tengah and Yogyakarta.Method: The method using quisionnare, then processed and analyzed by SPSS 20 Version.Finding: The results indicate that implementing SAK EMKM has a possitive effect on financial reporting quality.Novelty: Use of SMEs Financial Reports during the Pandemic in Yogyakarta
Leverage, Kepemilikan Institusional, Dan Transfer Pricing, Penghindaran Pajak: Profitabilitas Sebagai Variabel Moderasi Esti Sujannah
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.91 KB) | DOI: 10.55587/jla.v1i1.3

Abstract

Purpose: This study aim to examine leverage, institutional ownership and transfer pricing, tax avoidance: profitability as moderating variablesMethod: The method in this study using purposive sampling method and obtained 40 companies with data processed 160 annual financial statements. This research technique uses multiple linear analysis and Moderated Analysis ModeratedFinding: The findings in this study that leverage has a negative effect on tax avoidance, institusional ownership has a positive effect on tax avoidance, and transfer pricing has a positive effect on tax avoidance. Profitability can weaken the negative effect of leverage on tax avoidance, profitability cannot moderate the positive effect of institutional ownership on tax avoidance, and profitability cannot significantly moderate the effect of transfer pricing on tax avoidance. Novelty: The difference between this study and previous research is that this research tries to integrate several topics regarding the variable of tax avoidance practices which are influenced by three variables including leverage, institutional ownership, and transfer pricing, using the moderating variable of profitability.
Persepsi, Minat, Pengetahuan tentang Pajak, dan Pemahaman Trikon Terhadap Pilihan Berkarir dibidang Perpajakan Nova Vajarini
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.331 KB) | DOI: 10.55587/jla.v1i1.4

Abstract

Purpose : The purpose of this research is to examine perceptions, interests, knowledge of taxes and understanding of Trikon towards career choices in the field of taxation.Method: In this study, the researcher took a sample of accounting students in the 2018 and 2019 years at the Faculty of Economics, University Sarjanawiyata Tamansiswa who are still actively studying and have taken Taxation and Student Affairs courses. The number of respondents obtained as many as 111 students. This test uses the classical assumption test, normality test, and multiple linear regression.Finding: Tax perception has a positive effect on career choices in taxation, interest does not affect career choices in taxation, tax knowledge does not affect career choices in taxation, understanding of Trikon affects students' choice of careers in taxation.Novelty: The novelty in this research is the addition of a trikon understanding variable to prove how students can practice Ki Hajar Dewantara's teachings in career specialization in the field of taxation.
Return On Asset, Intensitas Modal, Tax Avoidance: Corporate Governance Sebagai Variabel Moderasi Ahmad Ghozali
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.224 KB) | DOI: 10.55587/jla.v1i1.8

Abstract

Purpose: This study aims to examine whether return on assets and capital intensity can influencepractices tax avoidance and be moderated by corporate governance. Method: The sample uses manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sample selection used pruprosive sampling technique so that 52 companies and 220 financial statements were obtained. Testing the sample using multiple linear regression analysis and absolute difference value test to test the moderating variable using the SPSS 20 analysis tool. Finding: The variable return on assets has a positive effect on tax avoidance practices but capital intensity has no effect on tax avoidance. Corporate governance can moderate the positif effect of return on assets on tax avoidance but is unable to moderate the relationship between capital intensity and tax avoidance. Novelty: This research is more interesting to do with the existence of corporate governance as a moderating variable that will strengthen or weaken the relationship between return on assets and capital intensity on tax avoidance.
Intensitas Persediaan, Ukuran Perusahaan, dan Agresivitas Pajak: Koneksi Politik sebagai Variabel Moderasi Ayu Rida Siciliya
Jurnal Literasi Akuntansi Vol 1 No 1 (2021): Desember 2021
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.061 KB) | DOI: 10.55587/jla.v1i1.9

Abstract

Purpose: This study aim to examine inventory intensity, firm size and tax agrresiveness: political connection as moderating variables. Method: The method in this study using purposive sampling method and obtained 40 companies with data processed 176 annual financial statements. This research technique uses multiple linear and Moderated Analysis Moderated. Finding: The findings in this study that inventory intensity has a negative effect on tax aggressiveness, and firm size has a positive effect on tax aggressiveness. Political connection cannot moderate the negative effect of inventory intensity on tax aggressiveness, and political connection can weaken the positive effect of firm size on tax aggressiveness.  Novelty: The difference between this study and previous research is that this research tries to integrate several topics regarding the variable of tax aggressiveness practices which are influenced by two variables including inventory intensity, and firm size, using the moderating variable of political connection
Profitabilitas, Intensitas Modal Dan Penghindaran Pajak : Ukuran Perusahaan Sebagai Variabel Pemoderasi Nur Amiah
Jurnal Literasi Akuntansi Vol 2 No 1 (2022): Maret 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.495 KB) | DOI: 10.55587/jla.v2i1.13

Abstract

Purpose: This research aims to find out and analyze the effect of Profitability and Capital Intensity on Tax Avoidance moderated by Company Size. Method: The sample used in this study was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2015-2019 as many as 49 companies obtained by purposive sampling method. This research technique uses multiple linear analysis and absolute difference value analysis. Finding: The results of this study showed that the profitability variable (ROE) had a significant negative effect on tax avoidance, capital intensity had no effect on tax avoidance. Corporate size (SIZE) can moderate the positive influence of profitability relationship (ROE) and capital intensity (capital intensity) on tax avoidance. Novelty: The novelty of the study, researchers added variable moderation of company size and different time periods. By integrating several topics regarding tax avoidance variables that are influenced by two variables, namely profitability and capital intensity.

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