cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Priska Liliani
Contact Email
priscaaliliani19@gmail.com
Phone
+6287877363826
Journal Mail Official
jurnalnusaakuntansi@gmail.com
Editorial Address
Jalan imam bonjol gang vihara 2 no. 14 karawaci
Location
Kota tangerang,
Banten
INDONESIA
Jurnal Nusa Akuntansi
Published by Publika Citra Media
ISSN : 30318076     EISSN : 3031805X     DOI : http://dx.doi.org/10.62237/explore
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan dengan bidang akuntansi. Jurnal ini dapat menjadi sarana untuk meningkatkan minat penelitian, meningkatkan kualitas penelitian di bidang akuntansi dan mencari sumber referensi di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 75 Documents
 1   2   3   4   5 
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG KONSUMSI PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA 2017-2021) Tri Larasati Larasati; Fina Fitriyana
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.1

Abstract

This research aims to test and obtain empirical evidence regarding the influence of independent commissioners, audit committees and company size on audit delays. This research uses a sample of primary consumer goods sector companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The research method used in this research is the purposive sampling method using Eviews 12 for data analysis.. This type of research is quantitative with a populationof 72 companies and 25 companies used as research samples with 5 (five) years of observation, so the total research sample is 125 samples. The analysis technique used is panel data regression. The result of this research indicate that Independent Commissioners, Audit Committees and Company Size have a significant simultaneous effect on audit delay. Independent Commissioners partially have a significant negative on audit delay, whereas the Audit Committee and Company Size do not have a significant effect on audit delay.  
PENGARUH E-FAKTUR, PEMAHAMAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA PASAR MINGGU Sutrisno; Yaya Suharya
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.3

Abstract

The aim of this research is to analyze the influence of e-invoicing, tax understanding, tax sanctions on taxpayer compliance on social media at the Pasar Minggu tax office. The sample in this research is corporate taxpayers. The number of samples taken in this research was 2,315 personal taxpayers reporting on the KPP Pratama Pasar Minggu social media. In carrying out data collection, this was done by distributing a questionnaire in which there were several statement items. In this research, the variables are divided into several parts, including e-invoicing (X1), understanding of taxes (X2) and tax sanctions (X3) as independent variables, and taxpayer compliance (Y) as the dependent variable. To measure the magnitude of the influence on these variables, the author uses the multiple regression method. From the results of this analysis, it was found that there is a significant and simultaneous influence on the variables e-invoicing (X1), tax understanding (X2) and tax sanctions (X3) on taxpayer compliance (Y).
IMPLEMENTASI E-SAMSAT PADA PEMBAYARAN PAJAK KENDARAAN BERMOTOR OLEH WAJIB PAJAK DI KOTA BEKASI Luky Thio
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.4

Abstract

The research objective of this thesis aims to analyze the influence of e-invoicing, tax understanding, tax sanctions on taxpayer compliance on social media at the Pasar Minggu tax office. The sample in this research is corporate taxpayers. The number of samples taken in this research was 2,315 personal taxpayers reporting on the KPP Pratama Pasar Minggu social media. In carrying out data collection, this was done by distributing a questionnaire in which there were several statement items. In this research, the variables are divided into several parts, including e-invoicing (X1), understanding of taxes (X2) and tax sanctions (X3) as independent variables, and taxpayer compliance (Y) as the dependent variable. To measure the magnitude of the influence on these variables, the author uses the multiple regression method. From the results of this analysis, it was found that there is a significant and simultaneous influence on the variables e-invoicing (X1), tax understanding (X2) and tax sanctions (X3) on taxpayer compliance (Y).
PENGARUH FINANCIAL DISTRESS DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA DALAM PERIODE 2017-2021 Era Vivianti Husada
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.5

Abstract

The aim of this research is to test and analyze the effect of financial distress, fixed asset intensity on tax avoidance with leverage as moderation. The sample for this research uses logistics and transportation companies listed on the Indonesian stock exchange for the 2017-2021 period. The data analysis method uses multiple regression analysis using SPSS version 25 software by carrying out several testing stages. The results of the research show that financial distress has a significant effect on tax avoidance, while fixed asset intensity has no effect on tax avoidance, while Leverage Moderation on the Relationship between Financial Distress and Tax Avoidance and Leverage Moderation on the Relationship between Fixed Asset Intensity and Tax Avoidance have a significant influence. Simultaneously, the variables financial distress and fixed asset intensity simultaneously or jointly influence tax avoidance with leverage as moderation.
PENGARUH DISKRIMINASI PAJAK, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI PENGGELAPAN PAJAK PADA KPP PRATAMA SERPONG Liana Novi Wulandari; Aris Sanulika
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.6

Abstract

This research aims to examine the influence of tax discrimination, understanding of taxation, and tax sanctions on perceptions of tax evasion. This research uses quantitative methods with an associative approach. The population is known to be 49,019 taxpayers, which is determined by the Slovin formula. The research sample was 100 respondents registered at KPP Pratama Serpong using SPSS version 25. The sampling technique used probability sampling with multiple linear regression analysis. Based on the research results, it shows that tax discrimination, understanding taxes and tax sanctions influence the perception of tax evasion both partially and simultaneously.
PENGARUH TRANSFER PRICING, DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN ASING TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI PRIMER YANG TERDAFTAR DI BEI PERIODE 2018-2022) Dini Nur Madani; Chaidir Djohar
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.7

Abstract

The aim of this research is to determine or test the influence of Transfer Pricing, Independent Board of Commissioners and Foreign Ownership on Tax Avoidance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI). The population of this research is all primary consumer goods industry companies listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample for this research was obtained using a purposive sampling method, where only 86 manufacturing companies listed on the Indonesia Stock Exchange met the criteria, so that 7 data were obtained. which was used as a research sample. The data source in this research was obtained from the Indonesian Stock Exchange website. This research uses a multiple regression model to test the influence of each variable on tax avoidance. From this research the results show that Transfer Pricing, Independent Board of Commissioners and Foreign Ownership have an influence on Tax avoidance.
PENGARUH STRATEGI BISNIS, PERTUMBUHAN PENJUALAN, DAN INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2022 Muhamad Ridwan; Neneng Hasanah
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.8

Abstract

This research aims to determine the influence of Business Strategy, Sales Growth,and Inventory Intensity towards Tax Avoidance in companies consumer noncyclical 2018-2022. The population used in this research is the company consumernon cyclical listed on the IDX in 2018-2022. The sample used in this research was13 sample companies with a research observation period of 5 years in the 2018-2022 period and the number of financial reports sampled in this research was65.This research also analyzes data using panel data regression on EViews version12 software. The results of this research show that business strategy and salesgrowth influence tax avoidance. Temporary,inventory intensity has no effect on taxavoidance. However, simultaneously Business Strategy, Sales Growth,andInventory Intensity have a simultaneous effect on tax avoidance
PENGARUH SOSIALISASI PAJAK, SANKSI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN PASIR PUTIH Siti Abina Lubis; Aris Sanulika
Jurnal Nusa Akuntansi Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i1.10

Abstract

This research aims to determine the influence of tax socialization, sanctions and taxpayer awareness on taxpayer compliance in paying land and building taxes. This research uses a quantitative method with an associative approach, the population in this research is 15,939 PBB Taxpayers in Pasir Putih Subdistrict in 2022, with a sample size of 100 respondents calculated using the Slovin formula with an error rate of 10%, the sampling technique uses a technique simple random sampling. Data analysis methods use validity tests, reliability tests, classical assumptions, multiple regression analysis, coefficient of determination tests, T statistical tests, and F statistical tests with the help of SPSS version 26 software. The results of this research show that Tax Socialization, Sanctions and Taxpayer Awareness simultaneously influence Taxpayer Compliance. Partially, the Sanctions and Taxpayer Awareness variables have an effect on Taxpayer Compliance, while the Tax Socialization variable has no effect on Taxpayer Compliance. So it can be concluded that the lack of socialization that taxpayers see or find out about does not affect taxpayers' awareness of the importance of paying their obligations so that taxpayers can avoid applicable sanctions.
PENGARUH STRATEGI BISNIS, TRANSFER PRICING DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022) Dhiyah Jauharah; Aris Sanulika
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.12

Abstract

This research aims to analyze and provide empirical evidence of the influence of business strategy, transfer pricing and audit committees on tax avoidance. This type of research uses a quantitative approach, an associative method using secondary data, namely in the form of financial reports. The population in this research is non-cyclical consumer goods industry sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 18 companies with a total of 90 research samples. The data analysis technique used in this research is panel data regression analysis using E-views software version 12. The results of this research show that business strategy, transfer pricing and the audit committee simultaneously influence tax avoidance. Partially, business strategy and transfer pricing have no effect on tax avoidance, while the audit committee has an effect on tax avoidance.
PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022) Nur Trilap Anggraeni; Fina Fitriyana
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.13

Abstract

This research aims to determine the influence of company size, Capital Intensity, and Inventory Intensity on tax aggressiveness. The population of this research is Energy companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of samples obtained using purposive sampling technique was 13 companies with observations for 6 years. The research method used is a quantitative method using secondary data. Meanwhile, the data collection technique used is the documentary collection technique, namely the use of data originating from existing documents. This documentary method is carried out by collecting annual reports, financial reports and other necessary data. The results of this research show that company size, Capital Intensity, and Inventory Intensity simultaneously influence tax aggressiveness, and partially company size, Capital Intensity, and InventoryIntensity do not influence tax aggressiveness.

Page 1 of 8 | Total Record : 75

 1   2   3   4   5 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024 Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024