Jurnal Akuntansi dan Perpajakan最新文献

Dampak Corporate Governance, ROA Dan Leverage terhadap Penerapan Tax Avoidance 公司治理、ROA和杠杆对避税风险的影响

Jurnal Akuntansi dan Perpajakan Pub Date : 2021-12-29 DOI: 10.26905/ap.v7i2.7060

Ike Dilasari, Norman Duma Sitinjak, Dewi Kusumowati

引用次数: 0

Dramaturgi Pelaku Fraud Bertopeng Kebaikan dan Berselimut Dusta: Studi Kasus Dana Bencana Alam Organisasi Nirlaba 欺诈犯罪分子在尼斯上演的戏剧和蒙面蒙尘——以Nirraba组织自然灾害基金为例

Jurnal Akuntansi dan Perpajakan Pub Date : 2021-12-29 DOI: 10.26905/ap.v7i2.6794

Rafles Ginting

{"title":"Dramaturgi Pelaku Fraud Bertopeng Kebaikan dan Berselimut Dusta: Studi Kasus Dana Bencana Alam Organisasi Nirlaba","authors":"Rafles Ginting","doi":"10.26905/ap.v7i2.6794","DOIUrl":"https://doi.org/10.26905/ap.v7i2.6794","url":null,"abstract":"The research is intended to reveal the meaning behind the practice of fraud in natural disaster funds in a non-profit organization, where the practice of fraud in a non-profit organization is not a foreign subject. The practice can be traced from every activity carried out. In the phenomenon that occurs in non-profit organizations, there are hidden practices behind and behind it can be found the causes of fraud. Dramaturgy theory is used in this study to reveal the activities of interaction with each other as well as the performance of a drama and prove a play of life presented by a handful of individuals and groups of people to seek attention. This study uses a qualitative method with a case study approach. The case study approach is considered very appropriate to be used in this study, because in this study it focuses on one case that occurred, namely the phenomenon of hidden practices in the form of masks of kindness and shrouded in lies behind the fraud of natural disaster relief funds in non-profit organizations. The data collection technique used observation, independent interview, and documentation study. The results of this study found the causes of hidden practices behind the fraud of natural disaster relief funds in organizations, where what is said to be the cause of these causes is a lack of supervision, a profit-seeking culture, the existence of opportunities or opportunities. the level of fraud in non-profit organizations which include; establishment of an internal audit team, regular supervision, establishment of anti-fraud policies, embedding the value of religiosity.","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49446235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Capital Insensity Ratio dan Inventory Insensity Ratio terhadap Agresivitas Pajak dengan Moderasi Karakteristik Auditor 资本激励制度和税收激励的影响与审计师特点的适度

Jurnal Akuntansi dan Perpajakan Pub Date : 2021-12-29 DOI: 10.26905/ap.v7i2.5218

Sigit Nur Dianto, Syahril Djaddang, S. Suyanto, Darmansyah Darmansyah

引用次数: 0

Pengaruh Leverage, Corporate Governance dan Intensitas Modal terhadap Agresivitas Pajak 杠杆时代、公司治理和资本对税收侵略性的影响

Jurnal Akuntansi dan Perpajakan Pub Date : 2021-12-29 DOI: 10.26905/ap.v7i2.7075

D. Kurniawan, Eni Lisetyati, Wahyu Setiyorini

{"title":"Pengaruh Leverage, Corporate Governance dan Intensitas Modal terhadap Agresivitas Pajak","authors":"D. Kurniawan, Eni Lisetyati, Wahyu Setiyorini","doi":"10.26905/ap.v7i2.7075","DOIUrl":"https://doi.org/10.26905/ap.v7i2.7075","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara agresivitas pajak dengan leverage, corporate governance, dan intensitas modal. Dalam penelitian, total 54 data yang digunakan sebagai sampel, yang diperoleh dari laporan dan annual report perusahaan pertambangan yang terdaftar di BEI periode 2014-2019 dan telah memenuhi kriteria yang ditetapkan oleh peneliti. Variabel Leverage tidak berpengaruh terhadap agresivitas pajak. Hal tersebut disebabkan perusahaan sampel sebagian besar pendanaan yang dimiliki berasal dari pihak yang berelasi sehingga beban bunga yang timbul tidak dapat digunakan untuk mengurangi laba kena pajak. Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Astuti (2014). Variabel corporate governance yang di proxikan dengan komposisi komisaris independen tidak berpengaruh terhadap agresivitas pajak. Hal tersebut dimungkinkan keberadaan komisaris independent hanya sebagai pemenuhan regulasi perusahaan. Sehingga fungsi dan weweng tidak berjalan dan tidak menggunakan independensinya dalam perusahaan. Hasil enelitian ini sejalan dengan penelitian yang dilakukan oleh Andrean (2018). Variabel intensitas modal secara parsial berpengaruh positif terhadap agresivitas pajak. Hasil penelitian ini konsisten dengan penelitian yang dilakukan oleh simbolon dan Sudjiman (2021). Hasil yang diperoleh menunjukkan perusahaan melakukan tindakan agresivitas pajak dengan memanfaatkan peraturan yang ada, yaitu memperbesar aset tetap untuk memperoleh depresiasi yang akan mengurangi laba kena pajak.","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":"81 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41243765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Penerapan Akuntasi Berdasarkan SAK ETAP pada DIY (Do It Yourself) UMKM di Kabupaten Lumajang 最近一章中基于ETAP的DIY（自己动手）UMKM会计表达

Jurnal Akuntansi dan Perpajakan Pub Date : 2021-12-29 DOI: 10.26905/ap.v7i2.6286

Rizal Tri Arifiyanto, Gaguk Apriyanto, Maxion Sumtaky

{"title":"Penerapan Akuntasi Berdasarkan SAK ETAP pada DIY (Do It Yourself) UMKM di Kabupaten Lumajang","authors":"Rizal Tri Arifiyanto, Gaguk Apriyanto, Maxion Sumtaky","doi":"10.26905/ap.v7i2.6286","DOIUrl":"https://doi.org/10.26905/ap.v7i2.6286","url":null,"abstract":"This study aims to analyze the application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency and analyze the suitability of accounting application in the DIY (Do It Yourself) MSME in Lumajang Regency with SAK-ETAP. Researchers used qualitative descriptive research methods. The sample in this study was 10 respondents, the sampling technique used was the census. The analysis technique is through data collection, data reduction, data presentation and conclusion drawing. The application of accounting DIY (Do It Yourself) MSME in Lumajang Regency is still very simple, most of them only record income and expenses and are recorded manually. The application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency has not yet been in accordance with Financial Accounting Standards Without Public Accountability, because there are several stages that have not fulfilled the accounting cycle. This is due to a lack of technical knowledge in the preparation of financial reports, especially based on SAK-ETAP and a lack of awareness from the DIY (Do It Yourself) in Lumajang Regency about the importance of complete and standardized financial reports. The DIY MSME in Lumajang Regency feels that the financial statements that show the company's profit and loss are sufficient.","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42544655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Efektifitas Pengendalian Internal dan Pengembangan Mutu karyawan terhadap Deteksi Kecurangan (Fraud) 欺诈检测内部控制和相互发展效率经理

Jurnal Akuntansi dan Perpajakan Pub Date : 2021-12-29 DOI: 10.26905/ap.v7i2.5608

Deni Raharjo Nyoto Susanto, Moch Nafi

引用次数: 0

Analisis Karakterisitk Keuangan Memengaruhi Kelengkapan Pengungkapan Laporan Tahunan Perusahaan Manufaktur 对金融isk特性的分析影响了制造业年度报告的披露

Jurnal Akuntansi dan Perpajakan Pub Date : 2021-12-29 DOI: 10.26905/ap.v7i2.6353

Yanto Yanto, Mustafidah Nur Maulida

引用次数: 0

Analisis Kinerja Keuangan Perusahaan Penerbangan pada Masa Pandemi Covid-19 分析科维-19大流行航空公司的财务状况

Jurnal Akuntansi dan Perpajakan Pub Date : 2021-12-29 DOI: 10.26905/ap.v7i2.6709

Ratna Kurniawati, Listyowati Listyowati

{"title":"Analisis Kinerja Keuangan Perusahaan Penerbangan pada Masa Pandemi Covid-19","authors":"Ratna Kurniawati, Listyowati Listyowati","doi":"10.26905/ap.v7i2.6709","DOIUrl":"https://doi.org/10.26905/ap.v7i2.6709","url":null,"abstract":"This study aims to determine the impact of the COVID-19 pandemic on the financial performance of airlines as seen based on the ratio of liquidity, solvency, activity, and profitability. The subjects in this study were airlines listed on the IDX, which consisted of 3 companies, namely PT Garuda Indonesia (Persero) Tbk, PT Air Asia Indonesia Tbk, and PT Indonesia Transport Infrastructure Tbk. The data collection technique in this research is data documentation which comes from www.idx.co.id. The results of this study indicate that the COVID-19 pandemic has a negative impact on the financial performance of airlines. The decline in financial performance was marked by a decrease in the calculation results of the liquidity ratio, activity and profitability as well as an increase in the calculation results of the solvency ratio. Of the three airlines listed on the IDX, PT Air Asia Indonesia Tbk is the airline that experienced the greatest impact due to the COVID-19 pandemic, this is because prior to the COVID-19 pandemic, PT Air Asia Indonesia Tbk's business activities were mostly on outside travel. country, but at the time of the COVID-19 pandemic, many countries closed their access to foreign flights. While PT Indonesia Transport Infrastructure Tbk is an airline company whose financial performance has only experienced the least impact of the COVID-19 pandemic when compared to PT Air Asia Indonesia Tbk and PT Garuda Indonesia (Persero) Tbk because most of these business activities in this company are the transportation of goods such as oil and gas.","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46165726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pemeriksaan Pajak, Omset, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel Dan Restoran Di Kabupaten Jepara 针对日本酒店典当行和餐馆强制遵守规定的订单检查员、监察专员和税务制裁

Jurnal Akuntansi dan Perpajakan Pub Date : 2020-09-11 DOI: 10.26905/ap.v6i1.4126

Yanto Yanto

{"title":"Pengaruh Pemeriksaan Pajak, Omset, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel Dan Restoran Di Kabupaten Jepara","authors":"Yanto Yanto","doi":"10.26905/ap.v6i1.4126","DOIUrl":"https://doi.org/10.26905/ap.v6i1.4126","url":null,"abstract":"Jepara many hotels and restaurants need to know compliance in tax payments, so the formulation of the problem in this research is how the influence of tax audits, turnover and tax penalties on hotel and restaurant taxpayer compliance in Jepara Regency? The purpose of this study was to analyze the effect of tax audits, turnover and tax sanctions on hotel and restaurant taxpayer compliance in Jepara Regency. The research sample is 104 hotel and restaurant taxpayers registered with the Regional Financial and Asset Management Agency of Jepara Regency. Data analysis tools used are multiple linear regression test and hypothesis test t. The results of data analysis revealed that the tax audit had a significant positive effect on hotel and restaurant taxpayer compliance in Jepara Regency, as evidenced by the significant value of 0,000; Tax sanctions have a significant positive effect on hotel and restaurant taxpayer compliance in Jepara Regency as evidenced by a significant value of 0.012; and Turnover does not affect the compliance of hotel and restaurant taxpayers in Jepara Regency proven by a significant value of 0.100. DOI: 10.26905/ap.v6i1.4126","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46380800","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Dampak Transportasi Online pada Kinerja Keuangan Perusahan Transportasi Konvensional 在线交通对传统交通公司的财务业绩的影响

Jurnal Akuntansi dan Perpajakan Pub Date : 2019-09-30 DOI: 10.26905/ap.v5i2.3751

Flafiana Sarihartati Agun, Diyah Sukanti Cahyaningsih

{"title":"Dampak Transportasi Online pada Kinerja Keuangan Perusahan Transportasi Konvensional","authors":"Flafiana Sarihartati Agun, Diyah Sukanti Cahyaningsih","doi":"10.26905/ap.v5i2.3751","DOIUrl":"https://doi.org/10.26905/ap.v5i2.3751","url":null,"abstract":"PT Blue Bird, Tbk and PT Express Transindo Utama are conventional transportation service businesses, this research wants to assess the impact of financial performance as measured by Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return on Assets, Return on Equity, Earning Per Share, and Price Earning Ratio before and after the emergence of online transportation. The data used is the 2012-2017 financial statements. With descriptive quantitative analysis the results are presented. at PT Express Transindo Utama, Tbk. shows that Current Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return on Asset, Return On Equity, Earning Per Share and Price Earning Ratio have decreased after the advent of online transportation. The results of research at PT Blue Bird, Tbk. shows that Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Re-turn on Asset, Return On Equity, Earning Per Share and Price Earning Ratio decreased after the advent of online transportation. While Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio increased. It was concluded that the emergence of online transportation does not always have a negative impact if conventional transportation service companies are able to adaptation .","PeriodicalId":31735,"journal":{"name":"Jurnal Akuntansi dan Perpajakan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45351329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0