JRAP (Jurnal Riset Akuntansi dan Perpajakan)
The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JRAP focuses on research articles and review article for specific topics that are relevant to the economic, business, and banking issues, related to three important disciplines as follows: Economics: Public Economics, International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. Tax
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204 Documents
<![CDATA[Pengembangan Model Efektifitas Kebijakan Ekonomi Berbasis Tax Amnesty untuk Meningkatkan Kepatuhan Wajib Pajak di Indonesia ]]>
<![CDATA[Suratno Suratno]]>;
<![CDATA[Nurmala Ahmar]]>;
<![CDATA[Monang Nixon Haposan Tampubolon]]>;
<![CDATA[Riki Sumarsyah]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2020.007.02.21
<![CDATA[ABSTRACT The purpose of this study is to analyze and investigate the implementation of tax amnesty, and to develop a tax amnesty effectiveness model to improve corporate taxpayer compliance. The sample is 639 companies listed on the Indonesia Stock Exchange and divided into 9 industrial groups. The type of data used is secondary data. Tax amnesty data is obtained from information on the implementation of PSAK 70 in the notes to the financial statements and the presentation of tax payable due to tax amnesty in the statement of financial position. This shows that there is still a gap in the participation status of the tax amnesty program based on the industrial sector and sub-sector. This is supported by the observation of participation status, where the overall level of participation in the tax amnesty program only shows 35.1% and those who have not participated are 64.9%. These findings indicate that there is a potential tax revenue of 64.9% from the tax amnesty policy. Based on the research results, the tax amnesty policy is still needed based on the research results that the tax potential for the policy is more than 50%. ABSTRAK Tujuan penelitian ini adalah melakukan analisis dan menginvestigasi implementasi tax amnesty, dan mengembangkan model efektifitas tax amnesty untuk meningkatkan kepatuhan wajib pajak badan. Sampel adalah 639 perusahaan yang terdaftar di Bursa Efek Indonesia dan terbagi dalam 9 kelompok industri Jenis data yang digunakan adalah data sekunder. Data tax amnesty diperoleh dari informasi implementasi PSAK 70 pada catatan atas laporan keuangan dan penyajian utang pajak akibat tax amnesty di laporan posisi keuangan. Hal ini menunjukkan bahwa masih ada kesenjangan/perbedaan status partisipasi program tax amnesty berdasarkan sektor maupun subsektor industri. Hal ini terdukung observasi status partisipasi dimana secara keseluruhan tingkat partisipasi pprogram tax amnesty baru menunjukkan 35,1% dan yang belum berpartisipasi sebanyak 64,9%. Temuan ini menunjukkan bahwa terdapat potensi penerimaan pajak sebesar 64,9% dari kebijakan tax amnesty. Berdasarkan hasil penelitian, kebijakan tax amnesty masih diperlukan didasarkan pada hasil penelitian bahwa potensi pajak untuk kebijkan tersebut lebih dari 50%. JEL Classification : H26, H32]]>
<![CDATA[Faktor-Faktor Fundamental, Kondisi Makro Ekonomi dan Return Saham Perusahaan Pertambangan di Bursa Efek Indonesia ]]>
<![CDATA[Sailendra Sailendra]]>;
<![CDATA[Suratno Suratno]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.01.1
<![CDATA[A B S T R A C T The main goal is to get investors to invest a high return. The mining company is an industry sector that gives investors hope to get high returns because the sector is undergoing a lot of changes in regulation since 2008. The government has tried to protect the export of raw materials mining and requires employers to process before being exported. Macroeconomic conditions and fundamental factor is that many factors affect stock prices. This study aimed to prove the effect of fundamental factors and macroeconomic conditions toward stock returns on mining companies. The results showed that there are significant fundamental factors and macroeconomic conditions toward stock returns. Fundamental factors that affect the return is the ratio of price to book value, while the macro-economic conditions which proved to affect the return is inflation. A B S T R A K Tujuan utama investor berinvestasi adalah mendapatkan return yang tinggi. Perusahaan tambang merupakan sektor industri yang memberikan harapan investor untuk mendapatkan return tinggi karena sektor ini mengalami banyak perubahan regulasi sejak tahun 2008. Pemerintah berupaya memproteksi ekspor bahan mentah tambang dan mewajibkan pengusaha untuk mengolahnya sebelum diekspor. Kondisi ekonomi makro dan faktor fundamental merupakan faktor yang banyak mempengaruhi harga saham. Penelitian ini bertujuan untuk membuktikan pengaruh faktor fundamental dan kondisi ekonomi makro terhadap return saham pada perusahaan tambang. Hasil penelitian adalah terdapat pengaruh faktor fundamental dan kondisi ekonomi makro terhadap return saham. Faktor fundamental yang ditemukan berpengaruh adalah rasio price to book value, sedangkan kondisi ekonomi makro yang terbukti berpengaruh adalah inflasi. JEL Classification: G14, F62]]>
<![CDATA[Pengaruh Industry Expertise, Responsiveness, dan Due Professional Care Audit Internal terhadap Kepuasan Pengguna Jasa Audit dengan Kualitas Audit sebagai Variabel Pemoderasi di PT. Pertani Indonesia ]]>
<![CDATA[Surisman Surisman]]>;
<![CDATA[Dadang Sadeli]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.01.2
<![CDATA[A B S T R A C T This study aims to examine and study empirically, that audit quality may moderate the influence of industry expertise, responsiveness and due professional care to audit user satisfaction in achieving corporate goals at PT. Pertani (Persero) All Indonesian and Subsidiaries. The sample used in this study is the management of upper, middle and lower on PT.Pertani (Persero) All Indonesian and its subsidiaries. Collecting data through questionnaires, with purposive sampling technique in sample selection. The number of questionnaires were answered and eligible to be processed as many as 90 pieces of 125 sent. While the methods of data analysis using the method of least squares multiple regression model, residual test analysis approach. Statistical tests using test analysis approach residual β coefficient values obtained variable user satisfaction audit services with a negative value with a significance level of less than 0.05. A B S T R A K Penelitian ini menguji peran kualitas audit sbegai variabel pemoderasi pada pengaruh industry expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit pada PT. Pertani Persero Indonesia. Pengujian dilakukan pada 90 responden yang datanya lengkap dan dapat dianalisis. Teknik pengujian variable pemoderasi menggunakan teknik residual model, dimana variable dikatakan sebagai moderator bila pengaruh terhadap nilai residual model utamanya negative dan signifikan. Hasil penelitian menunjukkan bahwa kualitas audit terbukti memoderasi pengaruh expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit. Hasil penelitian diharapkan memberikan kontribusi secara empiris bahwa kualitas audit merupakan hal penting yang mampu menentukan kepuasan pengguna jasa audit. JEL Classification: M42, H83]]>
<![CDATA[Anggaran Pendapatan, Realisasi Belanja, dan Efektifitas Program Pendidikan Dasar Sembilan Tahun ]]>
<![CDATA[Hendi Prihanto]]>;
<![CDATA[Suyanto Suyanto]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.01.3
<![CDATA[A B S T R A C T PP 28 of 1990 regulates the implementation of nine-year compulsory education in Indonesia. Effective implementation of the program is important to be studied. This study aims to investigate the effect of budget revenues and expenditures of the effectiveness of the nine-year basic education program in Indonesia. The results of this study prove that the budget revenues and expenditures significant effect on the effectiveness of the program. This study shows that the budget allocation and absorption in the budget expenditures will determine the effectiveness of the program in Indonesia. A B S T R A K PP No. 28 Tahun 1990 mengatur tentang pelaksanaan wajib belajar Sembilan tahun di Indonesia. Efektifitas implementasi program tersebut penting untuk dikaji. Penelitian ini bertujuan untuk membuktikan pengaruh anggaran pendapatan dan realisasi belanja terhadap efektifitas program pendidikan dasar sembilan tahun di Indonesia. Hasil penelitian ini membuktikan bahwa anggaran pendapatan dan realisasi belanja berpengaruh signifikan terhadap efektifitas program. Penelitian ini menunjukkan bahwa pengalokasian anggaran dan penyerapan terhadap anggaran dalam realisasi belanja sangat menentukan efektifitas program di wilayah Indonesia. JEL Classification: M48, A20]]>
<![CDATA[Keputusan Investasi, Pendanaan, Kebijakan Dividen dan Price to Book Value Perusahaan Pertambangan di Bursa Efek Indonesia ]]>
<![CDATA[Asep Alipudin]]>;
<![CDATA[Nur Hidayat]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.01.4
<![CDATA[A B S T R A C T The financial performance of the mining sector was having decline from 2011 to 2012. Price to book value illustrates the value of the company. This study examines the effect of investment decisions, financing, and dividend policy on price to book value. Samples were tested by 50 years of data mining company for 5 years. The results showed that the investment decisions affect the value of the company. The research result shows that financing policy and dividend policy no significant effect on firm value. This research contributes for empirical evidence related to the factors that affect the value of the company in the mining sector. A B S T R A K Kinerja keuangan sektor pertambangan sedang mengalami penurunan dari tahun 2011 sampai 2012. Price to Book Value menggambarkan nilai dari perusahaan. Penelitian ini menguji pengaruh keputusan investasi, pendanaan, dan kebijakan dividen terhadap price to book value. Sampel diuji sebanyak 50 data tahun perusahaan pertambangan selama 5 tahun. Hasil penelitian menunjukkan bahwa keputusan investasi berpengaruh terhadap nilai perusahaan. Adapun pendanaan dan kebijakan deviden berpengaruh tidak signifikan terhadap nilai perusahaan. Riset ini memberikan kontribusi tentang bukti empiris terkait faktor-faktor yang mempengaruhi nilai perusahaan pada sektor pertambangan moral. JEL Classification G14, M21]]>
<![CDATA[Faktor-Faktor Fundamental Keuangan Perusahaan dan Investment Opportunity Set Perusahaan Real Estate ]]>
<![CDATA[Hotma P. Panggabean]]>;
<![CDATA[Suratno Suratno]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.01.5
<![CDATA[A B S T R A C T Signalling theory assumes that the good company information company will communicate the credibility of the company to the market. Investors assess the company as an entity that has a growing and profitable prospects through investment expected. This study aims to analyze the effect of the fundamental factors for affected investment opportunity set. This study used a sample of 90 years of data from 16 companies property and real estate in the Indonesia Stock Exchange. The results show the level of risk and the book value of equity affected investment opportunity set. but, profitability have no effect on investment opportunity set. A B S T R A K Teori Sinyal (signalling theory) mengasumsikan bahwa informasi baik perusahaan akan mengkomunikasikan kredibilitas perusahaan kepada pasar. Investor menilai perusahaan sebagai entitas yang memiliki pertumbuhan dan prospek menguntungkan melalui investasi yang diharapkan. Penelitian ini bertujuan menganalisis pengaruh faktor fundamental terhadap set kesempatan investasi. Penelitian ini menggunakan sampel 90 data tahun dari 16 perusahaan properti dan real estate di Bursa Efek Indonesia. Hasil penelitian menunjukkan tingkat resiko dan nilai buku saham berpengaruh terhadap set kesempatan investasi. Profitabilitas terbukti tidak berpengaruh terhadap set kesempatan investasi. JEL Classification: G14, G30]]>
<![CDATA[Debt to Equity Ratio, Pertumbuhan Laba, Pertumbuhan Assets dan Return Saham Perusahaan Property dan Real Estate di Bursa Efek Indonesia ]]>
<![CDATA[Amor Marundha]]>;
<![CDATA[Widarto Racbini]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.01.6
<![CDATA[A B S T R A C T Masterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) in the long run result in great hopes on the real estate and property sectors. This sector has the potential to continue to grow with regard to the government’s efforts to accelerate infrastructure development in Indonesia. This study aims to prove the effect of debt to equity ratio, earnings growth and the growth of assets on stock returns of real estate companies and property. Samples were analyzed for 50 years of data of real estate companies and property. Research results prove that there are significant earnings growth and asset growth on stock returns. The results shows that existence of the debt to equity ratio not significanly affected stock returns. A B S T R A K Rencana program Masterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) dalam jangka panjang berakibat pada harapan besar pada sektor real estate dan property. Sektor ini berpotensi terus tumbuh berkaitan dengan upaya pemerintah yang mempercepat pembangunan infrastruktur di Indonesia. Penelitian ini bertujuan untuk membuktikan pengaruh debt to equity ratio, pertumbuhan laba dan pertumbuhan assets terhadap return saham perusahaan real estate dan property. Sampel yang dianalisis sejumlah 50 data tahun perusahaan real estate dan property. Hasil penelitian membuktikan bahwa terdapat pengaruh pertumbuhan laba dan pertumbuhan asset terhadap return saham. Hasil penelitian tidak berhasil membuktikan adanya pengaruh debt to equity ratio terhadap return saham. JEL Classification: G14]]>
<![CDATA[Capital Adequacy Ratio, Loan To Deposit Ratio, Non Performing Loan, Operational Cost Ratio, Net Interest Margin dan Return On Assets Perusahaan Perbankan ]]>
<![CDATA[Darmansyah Darmansyah]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.01.7
<![CDATA[A B S T R A C T According to Surat Edaran No. 3/30/DPNP dated December 14, 2001, the ratio of return on assets can be measured by the ratio of profit before tax to total assets. The greater the return on assets would indicate the higher profitability. This means that the bank’s financial performance is getting better. This study aims to examine the effect of capital adequacy ratio, loan to deposit ratio, non-performing loan, operational cost ratio and net interest margin of the return on assets. The results showed no effect of non-performing loans, operational cost ratio and net interest margin on profitability. Capital adequacy ratio, loan to deposit ratio proved no significant effect on profitability. This study contributes about factors that affect the profitability of the banking industry. A B S T R A K Menurut Surat Edaran BI No. 3/30/DPNP tanggal 14 Desember 2001, rasio return on asset dapat diukur dengan perbandingan antara laba sebelum pajak terhadap total aset. Semakin besar return on asset akan menunjukkan profitabilitas yang tinggi. Hal ini berarti kinerja keuangan bank semakin baik. Penelitian ini bertujuan menguji pengaruh capital adequacy ratio, loan to deposit ratio, non performing loan, operational cost ratio dan net interest margin terhadap return on assets. Hasil penelitian menunjukkan ada pengaruh non performing loan, operational cost ratio dan net interest margin terhadap profitabilitas. Capital adequacy ratio, loan to deposit ratio terbukti berpengaruh tidak signifikan terhadap profitabilitas. Penelitian ini memberikan kontribusi tentang faktor-faktor yang mempengaruhi prifitabilitas pada industri perbankan. JEL Classification: G14, M21]]>
<![CDATA[Kompetensi, Pembinaan Karier dan Kinerja Auditor di Inspektorat Jenderal dan Perbendaharaan Instansi Kementerian Pertahanan ]]>
<![CDATA[Budi Hardiyatno]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.01.8
<![CDATA[A B S T R A C T Corruption in the government lead to questions about the performance of government auditors. General Inspectorate and the treasury ministry of defense agencies tasked with monitoring, controlling and monitoring the implementation of activities in the defense ministry. This study aims to investigate the influence of competence and career development on auditor performance. Based on the testing of 87 auditors obtained empirical evidence that the competence and career development affect the performance of the auditor. Future research can develop a model by adding other variables. A B S T R A K Perilaku korupsi di pemerintahan menimbulkan pertanyaan tentang kinerja auditor pemerintah. inspektorat jenderal dan perbendaharaan instansi kementerian pertahanan bertugas untuk melakukan pengawasan, pengendalian dan pemantauan pelaksanaan kegiatan di lingkungan kementerian pertahanan. Penelitian ini bertujuan untuk menginvestigasi pengaruh kompetensi dan pembinaaan karir terhadap kinerja auditor. Berdasarkan pengujian pada 87 auditor diperoleh bukti empiris bahwa kompetensi dan pembinaan karir mempengaruhi kinerja auditor. Penelitian mendatang dapat mengembangkan model dengan menambahkan variabel lain. JEL Classification: H83, M12]]>
<![CDATA[Peran Integritas Personal sebagai Pemediasi pada Pengaruh Lingkungan Etika Organisasi, Kualitas Pengendalian Internal dan Keadilan Organisasi terhadap Terjadinya Fraud ]]>
<![CDATA[Gustanty Dian Fitria]]>;
<![CDATA[Amilin Amilin]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2014.001.01.9
<![CDATA[A B S T R A C T Fraud phenomenon occurs in many government institutions. Fraudulent practices in government accounting materially detrimental to the country. Therefore these crimes fall into the category of extraordinary crime. There needs to be an attempt to commit the crime prevention. This study aims to determine the environmental impact organizational ethics, justice organization and the quality of internal controls against fraud with personal integrity intervening either partially or simultaneously. Source of data used in this study was a questionnaire distributed to 160 employees of the Center for Agricultural Land Resources Ministry of Agriculture. Analysis of the data used is the analysis of Structural Equation Modeling (SEM). The results show that the organization’s environmental ethics, justice organization and the quality of internal control occurrence of fraud by an intervening variable of personal integrity. A B S T R A K Fenomena fraud banyak terjadi di institusi pemerintahan. Praktik kecurangan akuntansi di pemerintah merugikan negara secara material. Oleh karenanya kejahatan ini masuk dalam kategori extra ordinary crime. Perlu adanya upaya untuk melakukan pencegahan pada kejahatan ini. Studi ini bertujuan untuk mengetahui pengaruh lingkungan etika organisasi, keadilan organisasi dan kualitas pengendalian internal terhadap terjadinya fraud dengan intervening integritas personal baik secara parsial maupun simultan. Sumber data yang digunakan dalam penelitian ini adalah kuesioner yang disebarkan kepada 160 orang pegawai Balai Besar Sumber Daya Lahan Pertanian Kementerian Pertanian. Analisis data yang digunakan adalah analisis Structural Equation Modelling (SEM). Hasil penelitian menunjukkan bahwa lingkungan etika organisasi, keadilan organisasi dan kualitas pengendalian internal berpengaruh terhadap terjadinya fraud dengan variabel intervening integritas personal. JEL Classification: H83]]>
