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Trilogi Accounting & Business Research
Published by Universitas Trilogi
ISSN : 27212025     EISSN : 28299876     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan informasi, serta memberi alternatif pemecahan masalah bagi para peneliti, akademisi, dan praktisi di seluruh Indonesia, khususnya di bidang Akuntansi dan Bisnis. TABR diterbitkan dua kali setahun pada bulan Juni dan Desember. TABR menerima artikel baik berupa penelitian kuantitatif maupun kualitatif, baik yang ditulis dalam Bahasa Indonesia maupun Bahasa Inggris. Artikel yang dipublikasikan di TABR sepenuhnya menjadi tanggung jawab penulis dan redaksi dapat mengedit naskah tanpa mengubah substansi artikel. Untuk meningkatkan kualitas publisitas, TABR juga bekerjasama dengan ALJEBI (Aliansi Pengelola Jurnal Berintegritas Indonesia). Topik utama (dan tidak terbatas) dalam TABR adalah: ▪ Akuntansi Keuangan dan Pasar Modal ▪ Akuntansi Manajemen dan Keperilakuan ▪ Sistem Informasi, Pengauditan, dan Etika Profesi ▪ Perpajakan ▪ Akuntansi Syariah ▪ Tata Kelola dan Akuntansi Keberlanjutan ▪ Kecurangan dan Akuntansi Forensik ▪ Akuntansi Sektor Publik ▪ Pendidikan Akuntansi ▪ Manajemen dan Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 54 Documents
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FAKTOR-FAKTOR PENENTU PENILAIAN KEMBALI ASET TETAP UNTUK MENINGKATKAN ARUS KAS DAN POSISI PASAR Dhandy Yusuf; Indra Satria; Eka Sudarmaji
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1604

Abstract

This study discusses the implementation of fixed asset revaluation by taking case studies on manufacturing companies listed on the IDX in 2019-2021. Fixed asset revaluation is an action that may be required to describe the actual value of a company's assets accurately. This study aimed to determine the significance of leverage, decrease in operating cash flow, market book ratio, firm size, and intensity of fixed assets on revalued fixed assets. Statistical methods used in this study are descriptive statistics, overall fit model, fit test, Nagel Kerke (R-Square), and logistic regression. Samples were taken using a purposive sampling technique. The final sample is 193 manufacturing companies listed on IDX in 2019-2021. The results of this study indicated that company size and market book ratios significantly affect fixed asset revaluation. Leverage decreased operating cash flow and fixed asset intensity had no significant effect on the revaluation of fixed assets.Keywords: Cash flow, Company size, Fixed asset intensity, Fixed asset revaluation, Leverage, Market book ratio
PENGARUH SOSIALISASI, TINGKAT PENDIDIKAN, DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Alqarana Maylinda Anggraeni; Rizka Ramayanti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1404

Abstract

MSME tax is one of the national development sources. This study aimed to evaluate the relationship between tax socialization, education level, taxation comprehension, and government regulation No. 23 of 2018 on MSME taxpayer compliance. This research was done by forty East Jakarta MSME respondents. Utilizing Partial Least Square, the SmartPLS application conducts data analysis. This study demonstrates that tax socialization and comprehension affect MSME taxpayer compliance, while education level has no effect.Keywords: Tax Socialization, Education Level, Tax Understanding PP No. 23 of 2018
PENGARUH PENGETAHUAN PAJAK, SELF ASSESSMENT SYSTEM, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK YANG MELAKUKAN PEKERJAAN BEBAS Ahmad Maulana Sandria; Khoirina Farina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1642

Abstract

The study aimed to investigate and analyze how much influence tax knowledge, self-assessment system, application of e-filing, and tax sanctions have on taxpayer compliance of independent workers. The approach used in this research is the quantitative method.  Individual taxpayers who carry out independent work at PT BRI Life Insurance, KS Tubun branch as the research population. used as the sampling method used was purposive sampling. The number of selected samples was 72 respondents. The results of this study indicate that taxpayer compliance is influenced by the tax sanction variable.Keywords: Tax Knowledge; Self Assessment System; E-Filling; Tax Sanctions
PENGARUH SUMBER DAYA MANUSIA, TEKNOLOGI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP INFORMASI PELAPORAN KEUANGAN PDAM JAMBI Emilia Ruth Claudia
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1615

Abstract

The purpose of this research aims to (1) the influence of human resource, technology, and internal control accounting on the information of financial reporting, (2) the influence of human resources towards the information of financial reporting, (3) the influence of technology towards in information of financial reporting, (4) the influence of internal control accounting towards the information of financial reporting. The sample population used in this research are the head and staff of financial, administration, and subsection in PDAM of Jambi Province. The Saturation Sampling Technique is used here. The data analysis technique used is multiple regression. The result shows that (1) the human resource, technology, and internal control accounting influences toward information of financial reporting, (2) the human resource influences toward information of financial reporting, (3) the technology not influences toward information of financial reporting, (4) the internal control accounting influences toward information of financial reporting. Keywords: Human; Information; Internal Control; Financial Reporting; Technology
PENGARUH RETURN ON ASSETS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA BANK PEMERINTAH DAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Ade Septia Rosyida; Khoirina Farina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1763

Abstract

This research aims to examine the effect of Return On Assets (ROA), Leiveriage, and Company Size on Tax Avoiidance. This study uses a sample of banking companies, namely: Government and Conventional Banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. With the sample used in this research consisting of 20 banks. The analysis methods used are 1. Descriptive Statistical Analysis, 2. Panel Data Regression, 3. Classical Assumption Test, 3. Hypothesis Testing. The hypothesis tests used are: Multiple Linear Regression Test, Determination Coefficient Test, Simultaneous Significance Test (F Statistical Test), Individual Parameter Significance Test (t Statistical Test). The results showed that partially only Return On Assets (ROA) has a negative and significant effect on Tax Avoidance which is proxied by ETR. While Leverage and Company Size have no effect on Tax Avoidance.  The results of the F test show that Return On Assets (ROA), Leverage, and Company Size together have an effect on Tax Avoidance.Keywords: ETR; Tax Avoidance; Return On Assets (ROA); Leverage; Company Size.
TINJAUAN KEPATUHAN PAJAK ATAS PENERAPAN E-BILLING DAN E-FILING WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG Dinda Safitri Kurniawati; Afifa Nurhanifah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1876

Abstract

This study aims to review the implementation of e-billing and e-filing, the level of compliance of Individual Taxpayers and SMEs, and the effect of the COVID-19 pandemic on the use of e-billing and e-filing. This research was conducted at KPP Pratama Temanggung for Individual Taxpayers periods 2018 - 2020. The results of the study can be concluded that KPP Pratama Temanggung has implemented the use of e-billing and e-filing, and the level of compliance seen from the period of submitting Annual Tax Returns in 2020 the number of Taxpayers who filed Tax Returns on time has decreased. The effect of the COVID-19 pandemic on tax payments in 2020 on the amount of tax revenue from MSME taxpayers has decreased. Meanwhile, the effect of the COVID-19 pandemic on the reporting of Annual Tax Returns does not affect e-filing reporting when viewed from the increase in the realization of the submission of Annual Tax Return reporting. However, when viewed from the level of compliance of the Annual Tax Return reporting period with e-filing, Taxpayers who submit Annual Tax Returns with e-filing on time have decreased.Keywords: E-billing, E-Filling, Tax Compliance
PENGARUH KEPEMILIKAN INSTITUSIONAL, KUALITAS AUDIT, RETURN ON ASSET, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Ratya Vica Auliana; Dipateruna Awaloedin; Reza Fahlevi Lubis
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1623

Abstract

Tax avoidance is an action taken intentionally to reduce the payment of tax obligations. This study aims to obtain empirical evidence regarding the effect of Institutional Ownership, Audit Quality, Return on Assets, and Leverage on Tax Avoidance. The sample used in this study is an agricultural company listed on the Indonesia Stock Exchange. The sampling technique was carried out by purposive sampling method which was used to select samples based on certain criteria, so that 75 samples were obtained from 15 companies during the last 5 years. The results of the study show that return on assets and leverage have a positive effect on tax avoidance. Meanwhile, audit quality has a negative effect on tax avoidance, and institutional ownership has no effect on tax avoidance.Keywords: Audit Quality; Institutional Ownership; Leverage; Return On Asset; Tax Avoidance.
FAKTOR–FAKTOR YANG MEMPENGARUHI KINERJA BISNIS HOTEL DI KECAMATAN BATURRADEN, PURWOKERTO, SETELAH MENGHADAPI COVID19 Syifa Kemala Mukaromah; Widyahayu Warmmeswara Kusumastati; Triani Arofah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1808

Abstract

This study aimed to analyze the positive effects of human capital, structural capital, relational capital, and pricing capability on the business performance of hotels in Baturraden District after facing the impact of COVID-19, namely the 2020-2022 period. The population in this study were all hotels in Baturraden District, Banyumas Regency, namely 113 hotels. Purposive sampling method was used in determining the sample so that the number of samples was determined as many as 72 hotels. The data collection method used a printed questionnaire and obtained 53 respondents. The research approach used a quantitative approach. The data analysis technique was performed using multiple linear regression using the SPSS 26 application. The results of the analysis show that: (1) human capital has a positive and significant effect on business performance, (2) structural capital has no effect on business performance, (3) relational capital has a positive effect and significant on business performance, (4) pricing capability has no effect on business performance. The results of this study have implications for hotel management to create added value for hotels, achieve competitive advantage and good business performance.Keywords: Business Performance, Human Capital, Pricing Capability, Relational Capital, Structural Capital
THE SUSTAINABILITY REPORT ON COMPANY VALUE IN THE SRI-KEHATI INDEX PERIOD 2019 -2021 Kadek Wisnu Bhuana
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1624

Abstract

The purpose of this study was to find out whether the disclosure of the sustainability report on economic, environmental, and social dimensions influences firm value. Disclosure of the sustainability report on economic, environmental and social dimensions only has an effect of 29.2 % of company value. Disclosure of the sustainability report on the economic dimension has a positive effect on the company value of the sri-kehati index in 2019 - 2021. Disclosure of the sustainability report on the environmental dimension has a positive effect on the company value contained in the sri-kehati index in 2019 - 2021. Disclosure of the social dimension of the sustainability report has a negative effect on value companies listed in the sri-kehati index for 2019 – 2021. Disclosure of sustainability reports on economic, environmental, and social dimensions only has a positive effect on company value. Keywords: Firm Value, Sustainability Report
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL KABUPATEN DAN KOTA JAWA TIMUR TAHUN 2019-2021 Ibnu Anggun Priyono; Husnul Khotimah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1802

Abstract

This research aims to analyze the influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures in East Java Province. The research objects consist of 38 cities and regencies in East Java Province for the 2019 - 2021 period which can be accessed via the official website at www.djpk.kemenkeu.go.id. The data used in this research is secondary data and the sample selection method uses a saturated sampling method. The testing steps were implemented using a multiple linear regression analysis approach. The research results show that Regional Original Income has a positive effect on Capital Expenditures, General Allocation Funds have a negative effect on capital expenditures, and Special Allocation Funds have a positive effect on capital expenditures. Regional governments need to formulate budget strategies so that autonomous regions can manage them effectively, efficiently and economically.Keywords: Capital Expenditures; Special Allocation Fund; General Allocation Fund; Locally-Generated Revenue

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