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INDONESIA
Jurnal Akuntansi dan Perpajakan
ISSN : 23386010     EISSN : 27213692     DOI : -
Core Subject : Economy,
Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their accounting and taxes views and to publish their scholarly papers. The aim of the Journal of Accounting and Taxes is to provide an outlet for the increasing flow of scholarly research concerning accounting and taxes in public or private entity. Journal of Accounting and Taxes welcomes submissions of complete and original research manuscripts, which are not under review in any other conferences or journals. The journal is the official publication of Accounting department the University of Merdeka Malang, the institution devoted to the study and promotion of knowledge accounting and taxes. Publication date and Frequency every twice every year in March and September.
Arjuna Subject : -
Articles 33 Documents
ANALISIS PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN Tanilasari, Yessica; Gunarso, Pujo
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): Edisi Maret 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1324

Abstract

This research aimed to analyze the influence of taxpayers awareness and the quality service tax authorities on individual tax compliance. This research was conducted on Kantor Pelayanan Pajak Pratama Malang Selatan. The population in this research was a non employees individual taxpayers of Kantor Pelayanan Pajak Pratama Malang Selatan. Samples were taken by convenience sampling method, with a total sample of 100 respondents. Methods of data collection carried out using questionnaires. This research using validity and reliability test, and multiple linear regression analysis. The analysis showed that the taxpayer Awareness positive effect on compliance of individual taxpayers. This meant that the higher the level of awareness taxpayer individual taxpayer compliance will also increase. Quality of service fiscus positive effect on compliance of individual taxpayers. This meant that the quality of service that increases the tax authorities, the compliance of individual taxpayers also will increase. Awareness of taxpayers and service quality fiscus positive effect on compliance of individual taxpayers. This meant that an individual taxpayer compliance can be achieved with the existence of two variables: the awareness of taxpayers and the quality of service tax authorities. DOI: https://doi.org/10.26905/ap.v3i1.1324
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Peilouw, Christian Timotius
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): Edisi Maret 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1325

Abstract

The purpose of this study is to know the influence of stock ownership by management, stock ownership by institution, stock ownership by family, stock ownership by foreigner, and stock ownership by the government on debt policy which use agency theory, by using the variables of profitability control, company growth, company size and asset structure. The samples used were 358 companies non-bank and finance listed on BEI (Indonesia Stock Exchange) over the period of 2013-2014. The data collection technique used is the purposive sampling method. The data analysis technique used is multiple linear regression. The analysis shows that stock ownership by management negatively affects debt policy. Stock ownership by institution, stock ownership by family, stock ownership by foreigner, and stock ownership by the government do not affect the debt policy. Profitability negatively affects debt policy. Company size positively affects debt policy. Company growth and asset structure dont affect debt policy. DOI: https://doi.org/10.26905/ap.v3i1.1325
PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG Suparman, Nanang
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): Edisi Maret 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1326

Abstract

TheNon-Tax Revenue policy as an implementative rules from laws, is an policy in attempt for collection and managing mechanism of non-tax revenue. Consequently, such policy has determined various preventive and repressive rules on deviation behavior toward state financial righats. The effective of audit policy of all activities link that must be applied by such performance.Both from organizational, interpretative, and application aspects.Owned professional ethics of auditors to the adherence to the policy in order to improve the performance of supervisory auditor.Therefore, it is carried out an evaluation on auditor supervisory performance throughout state financial rights security indicators, adherence on auditing administrative policy and process. Research variables consist of activities in implementation of non-tax state revenue audit policy, namely: organizing,interpreting,and application as independent variables, meanwhile its auditor supervisory performance is observed from organizational intern controlling system, namely:protection of state financial rights, adherence on auditing administrative policy and process as dependent variables. DOI: https://doi.org/10.26905/ap.v3i1.1326
ANALISIS PENGARUH PERTUMBUHAN ASET,UKURAN PERUSAHAAN, PROFITABILITASDAN RISIKO BISNIS TERHADAP STRUKTUR MODAL SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA Naur, Birgita Maryeta; Nafi', Moch
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): Edisi Maret 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1327

Abstract

The purpose of this study was to examine the effect of asset growth, firm size, profitability and business risk simultaneously on the capital structure.The population of this study there are companies manufacturing sub-sectorsof food and beverages listed on the Stock Exchange during 2010-2015. The total number of samples is 5 companies. The sampling technique used was purposive sampling. The method of data analysis that uses regression and statistical description. The size of the company, Profitability and the business risk is partially not significantly affect the capital structure. Asset growth has a significant effect on the capital structure partially. Simultaneously variable firm size, profitability, asset growth and business risk significant influence terhasap capital structure. The results showed of four independent variables, firm size, profitability and business risk significantly affect the capital structure is simply asset growth. The three others variable despite having influence, but not significant. Raise capital to take advantage of outside capital into opportunities that can be used see the low risk businesses owned most of the companies manufacturing sub-sectors of cosmetics and household use. DOI: https://doi.org/10.26905/ap.v3i1.1327
PERANAN PENAGIHAN TUNGGAKAN PAJAK TERHADAP PERTUMBUHAN TUNGGAKAN PAJAK Awa, Ovilya Rambu Ana; Sitinjak, Norman Duma
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): Edisi Maret 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1328

Abstract

This study aimed to analyze the effectiveness of the collection of tax arrears on STO Stone and to analyze the contribution of delinquent tax collection to the final balance of tax arrears on STO Stone. Taxes become the backbone of cash income for the country, therefore the government ensures that the tax revenue to meet the target. But it does not always go smoothly. Arrears can occur either because of a lack of awareness of taxpayers and the inability of taxpayer funds to pay their tax debts. To handle this, the government, or in this case the Tax Office Primary spearhead that tax arrears may be getting smaller over time. Target's disbursement of tax arrears that have been determined by the Regional Office with a wide range of considerations. The effectiveness of tax arrears collection that demonstrates the ability of the collection of tax arrears based on the amount of tax revenue over the billing section targeted. The biggest tax arrears from 2012 to 2013, due to the balance of the year 2012 plus a legal product which was published in 2013 reduced payments or reductions in 2013. DOI: https://doi.org/10.26905/ap.v3i1.1328
Faktor Yang Memengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Di Negara Maju Dan Berkembang Bukti Empiris Teori Legitimasi dan Teori Stakeholder Permatasari, Meirna Puspita; Setyastrini, Ni Luh Putri
Jurnal Akuntansi dan Perpajakan Vol 5, No 1 (2019): Vol. 5 No. 1 Maret 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i1.2559

Abstract

Tulisan ini bertujuan untuk menyajikan faktor-faktor yang memengaruhi kesukarelaan perusahaan untuk mengungkapkan informasi terkait tanggung jawab sosial perusahaan. Faktor-faktor tersebut diperoleh melalui analisis konten dari bukti empiris berbagai negara baik negara maju maupun berkembang dengan menggunakan sudut pandang teori legitimasi dan teori stakeholder. Berdasarkan teori legitimasi, maka faktor-faktor yang berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan adalah ukuran perusahaan, jenis industri, tekanan media serta kinerja lingkungan perusahaan. Di sisi lain, teori stakeholder menghasilkan faktor-faktor penentu pengungkapan sosial perusahaan yang berbeda antara negara maju dan berkembang. Pengaruh nilai, norma, budaya, dan peraturan pemerintah dalam menentukan karaktersitik stakeholder lebih tampak di negara berkembang. Selain menggunakan dua teori (legitimasi dan stakeholder) beberapa faktor harus dijelaskan melalui non-specific theory yaitu pengaruh tingkat profitabilitas dan leverage pada pengungkapan tanggung jawab sosial perusahaan. DOI:https://doi.org/10.26905/ap.v5i1.2559
Minat Melakukan Pencatatan Akuntansi Melalui Pendidikan, Umur Usaha, Dan Komitmen Organisasi Pada Industri Kecil Menengah Kabupaten Jepara yanto, yanto; Iriawan, Shalihul Aziz Widya; Rohman, Fatchur
Jurnal Akuntansi dan Perpajakan Vol 5, No 1 (2019): Vol. 5 No. 1 Maret 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i1.2568

Abstract

Abstract The purpose of this study is to analyze the interests of accounting records through education, age of business, and commitment. The sample of research is 89 IKM in Jepara regency, sampling technique using random sampling. Analyzer uses multiple regression, hypothesis test, and coefficient of determination. The results of the analysis is known to have a significant influence on the importance of accounting records, evidenced by testing the hypothesis t is the value of sig. 0.001. Age of business does not have a significant influence between the interest to perform accounting records, evidenced by testing the hypothesis t is the value of sig. 0.740. And organizational commitment has a significant influence on interest in accounting records, evidenced by testing the hypothesis t is the value of sig. 0,000. Keywords: Education, Age, Commitment, and Accounting Recording. DOI: https://doi.org/10.26905/ap.v5i1.2568 //
Menggali Makna KepatuhanWajib Pajak Usaha Mikro June, Cindy Getah Trisna; Ludigdo, Unti; Purwanti, Lilik
Jurnal Akuntansi dan Perpajakan Vol 5, No 1 (2019): Vol. 5 No. 1 Maret 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i1.2810

Abstract

Penelitian ini bertujuan untuk menggali makna kepatuhan dari sudut pandang wajib pajak kelompok usaha mikro. Penelitan ini hadir dengan paradigma baru yaitu paradigma non positif dengan paradigma fenomenologi pendekatan transendental. Tiga makna kepatuhan yang dapat disimpulkan dari pengalaman informan yaitu yang pertama patuh diartikan sebagai pelaksanaan kewajiban. Kepatuhan pajak artinya setiap yang terutang pajak wajib membayarkan serta melaporkan pajaknya untuk memenuhi kewajibannya. Kedua, makna kepatuhan diartikan sebagai kemauan wajib pajak yang mau bayar setiap bulan. Penemuan makna patuh yang kedua ini ternyata setelah diteliti lebih dalam, kesimpulan dari informan mengatakan tidak peduli benar atau salah yang penting sudah mau bayar setiap bulan sudah tergolong patuh. Ketiga, berkebalikan dengan kesimpulan makna patuh yang kedua, makna patuh yang ketiga adalah seorang wajib pajak dikatakan patuh jika nominal yang dibayarkan sesuai serta pelaksanaannya juga tepat waktu.   Kata kunci: makna kepatuhan, usaha mikro, paradigma non-positif, fenomenologi transedental DOI: https://doi.org/10.26905/ap.v5i1.2810
Sistem Perhitungan Pajak Penghasilan Pasal ( PPH ) Pasal 21 Untuk Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli Berbasis Web Pada PT. KEvin Bakeri Suksesselalu Waisnawa, Nyoman Kencana Dewi
Jurnal Akuntansi dan Perpajakan Vol 5, No 1 (2019): Vol. 5 No. 1 Maret 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i1.2833

Abstract

Perhitungan Pajak Penghasilan 21 merupakan pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran dalam bentuk apapun sehubungan dengan pekerjaan, jabatan, atau jasa. Penelitian dengan judul ? Sistem Informasi Perhitungan Pajak Penghasilan (PPh) Pasal 21 untuk Pegawai Tetap, Pegawai Tidak Tetap, dan Tenaga Ahli Berbasis Web pada PT. Kevin Bakeri Suksesselalu?, memliki rumusan masalah bagaimana pembangunan sistem perhitungan berbasis web. Tujuan penelitian untuk membangun sistem informasi perhitungan pajak penghasilan pasal 21. Penelitian ini menggunakan metode kualitatif deskriptif berdasarkan wawancara, observasi di perusahaan. Landasan teori mengetahui tentang pengertian pegawai tetap, pegawai tidak tetap dan tenaga ahli serta cara perhitungan pemotongan pajak pasal 21. Berdasarkan analisa data yang dilakukan diperoleh kesimpulan bahwa sistem perhitungan pajak pasal 21 berbasis web dapat memudahkan perhitungan pajak untuk pegawai tetap, pegawai tidak tetap, dan tenaga ahli. Kata kunci : pajak, pph pasal 21, tenaga ahli, pegawai tetap dan tidak tetap DOI: https://doi.org/10.26905/ap.v5i1.2833
Analisis Perbandingan Model Altman, Grover, Zmijewski Dan Springate Sebagai Prediksi Financial Distress Prasetianingtias, Enggar; Kusumowati, Dewi
Jurnal Akuntansi dan Perpajakan Vol 5, No 1 (2019): Vol. 5 No. 1 Maret 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i1.3072

Abstract

This study aims to compate the accuracy of Altman, Grover, Zmijewski and Springate models to predict financial distress. Comparison has done by analyzing the level of accuracy of each model. The variables in this study are the financial ratios of Altman, Grover, Zmijewski, and Springate towards accuracy in predicting Financial Distress. The data has been taken from annual financial reports that published on the Indonesian Stock Exchange website. The sample used is an agriculture company listed on the IDX during 2016-2017. The sampling technique was purposive sampling with a total sample of 34 companies. The criteria in purposive sampling are companies that publish annual financial statements in the period 2016-2017 and stock price data are available on the trading date ending in the year. The results show that the Grover G-Score model is a prediction model with a high accuracy of 85.29% by comparing it with actual conditions. The percentage comparison of Negative Net Income and dividend payment in the Grover model has a percentage of 85%. The Springate model has an accuracy rate of 83.82%, Altman with an accuracy rate of 68.65% and the last is Zmijewski with an accuracy of 25%. DOI: https://doi.org/10.26905/ap.v5i1.3072

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