Jurnal Akuntansi dan Perpajakan Jayakarta最新文献

{"title":"PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi empiris pada Kantor Akuntan Publik di DKI Jakarta)","authors":"Maralus Samosir, Eduward Tony Sitorus, Ringkot P Nainggolan, Oktavia Marpaung","doi":"10.53825/japjayakarta.v3i02.122","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i02.122","url":null,"abstract":"Profesi Akuntan Publik (auditor) ibarat “pedang mata dua”, di satu sisi auditor harus memperhatikan kredibilitas dan etika profesi, namun di sisi lain juga harus menghadapi tekanan dari klien dalam berbagai pengambilan keputusan auditor. Jika auditor tidak mampu menolak tekanan dari klien seperti tekanan personal, emosional atau keuangan maka independensi dan kompetensi auditor telah berkurang dan bisa mempengaruhi kualitas audit. Penelitian ini bertujuan untuk menganalisis dan membuktikan bukti empiris pengaruh kompetensi dan independensi yang diberikan oleh KAP terhadap kualitas audit. Sampel yang digunakan sebanyak 38 responden yaitu auditor yang terdapat pada 7 KAP di DKI Jakarta. Sedangkan untuk menjawab hipotesis penelitian menggunakan alat analisis regresi berganda, setelah sebelumnya dilakukan pengujian asumsi klasik. Berdasarkan hasil penelitian dapat disimpulkan bahwa kompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit. Sehingga semakin luas kompetensi seorang auditor serta semakin dalam independensi dibidang auditing, maka akan semakin baik kualitas audit yang dilakukan.","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126095290","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}

{"title":"PENGARUH STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019)","authors":"Saprudin Saprudin, Sita Dewi, Anggieta Dwi Astuti","doi":"10.53825/japjayakarta.v3i02.112","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i02.112","url":null,"abstract":"Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara struktur modal (longterm debt to asset ratio dan debt to equity ratio) terhadap pajak penghasilan badan terutang,  baik secara parsial maupun secar simultan. Jenis penelitian yang digunakan adalah penelitian korelasional. Teknik pengumpulan data yang digunakan adalah pendekatan kuantitatif. Selanjutnya, teknik penarikan sampel yang digunakan adalah purposive sampling dengan diperoleh sejumlah 9 perusahaan yang menjadi sampel penelitian. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan longterm debt to asset ratio dan debt to equity ratio tidak berpengaruh terhadap pajak penghasilan badan terutang. Kesimpulan penelitian ini adalah tidak ada pengaruh struktur modal (longterm debt to asset ratio dan debt to equity ratio) secara parsial maupun simultan terhadap pajak penghasilan badan terutang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"399 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122855681","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}

{"title":"PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA PERUSAHAAN BUMN SEKTOR JASA KEUANGAN","authors":"B. Napitupulu, Pinky Noer Ramadhita","doi":"10.53825/japjayakarta.v3i02.106","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i02.106","url":null,"abstract":"This study aims to determine the influence of Internal Control and Good Corporate Governance on Fraud Prevention. The variables studied were Internal Control, Good Corporate Governance, and Fraud Prevention. The type of research used was descriptive correlational quantitative research. The sampling technique used was purposive sampling technique. The population in this study was a state-owned company in the financial services sector. The total sample who filled out the research questionnaire were 38 people consisting of leaders, managers, auditors, finance and accounting, customer service, and front liners. Processing and analyzing data using multiple linear regression analysis with the help of SPSS 25 software (Statistical Product and Service Solution). The results of this study indicate that the Internal Control and Good Corporate Governance have an effect on Fraud Prevention both partially and simultaneously","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131084530","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}

{"title":"ANALISIS PENGARUH WAWASAN, KESADARAN SERTA DENDA PAJAK TERHADAP KETAATAN MASYARAKAT MELAKSANAKAN TARIKAN PAJAK KENDARAAN BERMOTOR DI SAMSAT PEKALONGAN","authors":"Ayuningtyas Parwati, Ihmada Khoiri Furqon","doi":"10.53825/japjayakarta.v3i02.114","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i02.114","url":null,"abstract":"Tujuan penelitian untuk mengetahui analisis pengaruh wawasan pengetahuan, kesadaran serta dendapajak terhadap ketaatan melaksanakan wajib pajak kendaraan bermotor di SAMSAT Pekalongan. Pajakyaitu iuran bersifat memaksa yang wajib dibayar masyarakat untuk negara yang dimanfaatkan untukkepentingan general. Pajak merupakan sumber utama pendapatan asli daerah salah satunya yaituPKB(pajak kendaraan brmotor). Kesadaran dan ketaatan wajib pajak PKB menjadi indikatorpeningkatan pengasilan daerah.Penelitian menggunakan metode kuantitatif dengan data penelitianbersumber dari data sekunder. Dengan populasi seluruh wajib pajak PKB di SAMSAT Pekalongan. Padapenelitian diambil sampel 100 orang wajib pajak dengan teknik pengambilan data simple randomsampling. Dengan teknik analisis data berupa analisis linear berganda. Hasil penelitian menunjukankesadaran serta denda terhadap kietaatan masyarakat melaksanakan pajak PKB dana pengaruh yangsignifikan terhadap. Tidak ada pengaruh signifikan pada wawasan pengetahuan mengenai perpajakanterhadap ketaatan masyarakat melaksanakan pajak PKB.","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123272795","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}

{"title":"PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH KABUPATEN BEKASI","authors":"Melinda Dwi Haryanti, Bayu Seno Pitoyo, Andhika Napitupulu","doi":"10.53825/japjayakarta.v3i02.105","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i02.105","url":null,"abstract":"The Effect of Tax Administration Modernization, Tax Knowledge, Tax Socialization, and Tax Sanctions on Individual Taxpayer Compliance in the Bekasi Regency Area. This study aims to examine and analyze the effect of tax administration modernization, taxation knowledge, tax socialization, and tax sanctions on individual taxpayer compliance in the Bekasi Regency area. The object of this research is an individual taxpayer with NPWP in Bekasi Regency. This type of research is quantitative research with descriptive approach method. The data collection technique in this study used questionnaires via google form. The sample selection method in this study is a random sampling method. The sample used is 100 individual taxpayers. The method of analysis using multiple linear regression analysis using SPSS version 23 program. Based on the results of the partial study, it shows that administrative modernization has no effect on individual taxpayer compliance. However, tax knowledge, tax socialization and tax sanctions have a positive and significant effect on individual taxpayer compliance. Simultaneously modernization of tax administration, knowledge of taxation, socialization of taxation, and tax sanctions simultaneously affect the compliance of individual taxpayers in the Bekasi Regency area.","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127587491","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}

{"title":"THE EFFECT OF CASH FLOW AND CURRENCY EXCHANGE RATE ON FINANCIAL DISTRESS","authors":"Anggun Putri Romadhina, Maulida Nur Fitriani, Revan Andhitiyara","doi":"10.53825/japjayakarta.v3i02.111","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i02.111","url":null,"abstract":"This study aims to test and obtain empirical evidence of the effect of cash flow and currency exchange rates on financial distress. This research was conducted at trading companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. This research is a quantitative study using secondary data, namely data obtained from the company's annual financial statements that have been published by the Indonesia Stock Exchange (IDX). The population in this study are trading companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. Sampling using purposive sampling method and obtained a sample of 51 companies. Data analysis used in this research is descriptive statistical analysis, classical assumption test using normality test, autocorrelation test, multicolonierity test, heteroscedasticity test, multiple linear regression analysis and hypothesis testing using the F test, T test and determination coefficient R² test. Processed with the help of the SPSS version 24 statistical program. The test results using a partial test show that cash flow proxied using operation cash flow is significant against financial distress and currency exchange rates are proxied using between significant profit comparisons to financial distress. Simultaneous test results show cash flow and currency exchange rates have a joint effect on financial distress. The test results using a partial test show that cash flow proxied using operation cash flow is significant against financial distress and currency exchange rates are proxied using between significant profit comparisons to financial distress. Simultaneous test results show cash flow and currency exchange rates have a joint effect on financial distress. The test results using a partial test show that cash flow proxied using operation cash flow is significant against financial distress and currency exchange rates are proxied using between significant profit comparisons to financial distress. Simultaneous test results show cash flow and currency exchange rates have a joint effect on financial distress","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127203831","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}

{"title":"PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PAJAK KINI","authors":"Nurita Nurita, Saprudin Saprudin, Glory Koeswardhana","doi":"10.53825/japjayakarta.v3i1.95","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i1.95","url":null,"abstract":"Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang  pengaruh profitabilitas terhadap pajak kini dan pengaruh pengungkapan corporate social responsibility terhadap pajak kini yang terjadi pada perusahaan-perusahan diIndonesia. Jenis penelitian ini tergolong penelitian kausatif. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2019. Teknik pengambilan sampel melalui purposive sampling. Sampel penelitian ini berjumlah 5 perusahaan. Analisis data dilakukan menggunakan analisis regresi linear berganda. Hasil uji data diperoleh bahwa secara simultan profitabilitas dan corporate social responsibility berpengaruh signifikan positif  terhadap pajak kini. Profitabilitas dan corporate social responsibility secara simultan berpengaruh terhadap pajak kini sebesar 50,3%. Sisanya 49,7% dipengaruhi oleh faktor lain. Dengan demikian, manajemen maupun pihak lain yang terkait dapat memperhatikan ketiga variabel tersebut secara lebih seksama lagi, agar diperoleh beban pajak kini yang terefisien.","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123646291","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}

{"title":"AKAD MUDHARABAH DAN STRATEGI MANAJEMEN UMKM DI MASA PANDEMI COVID-19 (Studi Kasus Warung Bakso Pak Roso Salemba Jakarta)","authors":"Akhmad Syafiudin, Sumartini Abdul Latif, S. Saprudin","doi":"10.53825/japjayakarta.v3i1.96","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i1.96","url":null,"abstract":"Kesuksesan dunia usaha tergantung pengelolaan manajemen yang baik, mulai dari tahap perencanaan, pengorganisasi, monitoring, evaluasi dan hasil yang hendak dicapai. Penelitian ini mengangkat masalah tentang Akad Mudarabah dan Manajemen Strategi UMKM dengan mengunakan metode penelitian kualitatif. Dari hasil penelitian, manajemen strategi yang dijalankan oleh warung bakso Pak Roso dinilai sangat efektif dalam menghadapi situasi pandemi walaupun tidak seperti hari biasa namun bakso pak Roso masih meraup keuntungan setiap bulan.Salah satu faktor yang medukungnya adalah ketepatan dalam memilih sumber pembiayaan usaha ketika sumber dana dari internal pengusaha tidak mencukupi. Strategi yang digunakan untuk meningkat keuntungan ditengah situasi covid-19 dengan memperbanyak promosi dan pemasaran melalui media sosial dqan aplikasi pesanan online yang dilakukan oleh konsumen.Strategi ini dapat menarik konsumen penikmat bakso untuk membeli bakso Pak Roso. Dengan demikian para pelaku usaha harus pandai mengelola usaha dan keuangannya ditengah ketidakpastian usaha sebagai akibat dari menurunya daya beli masyarakat.Dan pembiayaan syariah ini bisa menjadi salah satu solusinya.","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"209 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124705804","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}

{"title":"PENGARUH UKURAN DEWAN DIREKSI, UMUR PERUSAHAAN, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE","authors":"Merna Surjadi","doi":"10.53825/japjayakarta.v3i1.88","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i1.88","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui tanggung jawab sosial perusahaan (corporate social resposibility) yang dilihat dari beberapa faktor, yaitu: ukuran dewan direksi, umur perusahaan, dan kepemilikan saham publik pada perusahaan go public yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Studi ini juga menguji dan menganalisis pengaruh ukuran dewan direktur, umur perusahaan, dan kepemilikan saham publik  terhadap corporate social responsibility disclosure. \u0000Sampel yang digunakan pada penelitian ini adalah perusahaan go publik yang terdaftar di Indonesia Stock Exchange (IDX) untuk periode 2014-2018. Jumlah perusahaan yang dijadikan sampel dalam penelitian ini adalah 22 perusahaan, dengan periode pengambilan data yang digunakan selama 5 (lima) tahun pengamatan, dan menggunakan metode purposive sampling. Metode ini dilakukan dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan oleh peneliti. Jenis data yang digunakan yaitu data sekunder berupa laporan tahunan (annual report) perusahaan dan data laporan keberlanjutan perusahaan (sustainability report). \u0000Berdasarkan hasil pengujian yang menggunakan regresi linier berganda, dapat disimpulkan bahwa: (1) ukuran dewan direksi berpengaruh signifikan dan negatif terhadap corporate social responsibility disclosure ; (2) umur perusahaan tidak berpengaruh terhadap corporate social responsibility disclosure; dan (3) kepemilikan saham publik tidak berpengaruh terhadap corporate social resposibility disclosure. \u0000Kata Kunci: ukuran dewan direksi, umur perusahaan, dan kepemilikan saham publik, corporate social responsibility disclosure","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125013623","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}

{"title":"LAPORAN REKAPITULASI BULANAN KOPERASI SIMPAN PINJAM JASA INDAH MAKMUR UNIT KUDUS","authors":"Ferlina Ardiyan","doi":"10.53825/japjayakarta.v3i1.94","DOIUrl":"https://doi.org/10.53825/japjayakarta.v3i1.94","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui laporan perkembangan selama sebulan di KSP Jasa Indah Makmur apakah mengalami perubahan keuntungan atau penurunan keuntungan. Metode  yang digunakan dalam penelitian ini adalah metode kualitatif, sedangkan populasi dalam penelitian ini adalah seluruh karyawan Koperasi Jasa Indah Makmur yang berjumlah 17 orang dan sampel yang penulis tentukan berjumlah 4 orang. Jenis dan sumber data yang digunakan meliputi data kuantitatif dan data kualitatif serta sumber data yang digunakan adalah data primer dengan teknik pengumpulan data terdiri dari observasi, wawancara dan dokumentasi. Teknik analisis yang digunakan adalah data kualitatif dalam bentuk keterangan dan pembahasan teoritis yang bertujuan menganalisa hal-hal yang dapat dianalisa bukan dengan angka-angka tetapi dengan teori-teori yang dibuktikan dengan kenyataan yang terjadi dikantor KSP Jasa Indah Makmur. Hasil penelitian menunjukkan dalam bulan Mei ini KSP Jasa Indah Makmur mengalami peningkatan  keuntungan dan peningkatan anggota yang akan menjadi anggota di Koperasi Jasa Indah Makmur Kudus.","PeriodicalId":334702,"journal":{"name":"Jurnal Akuntansi dan Perpajakan Jayakarta","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114525328","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}