2026-05-06T15:16:00Z https://jurnal.stie-aas.ac.id/index.php/jap/oai

oai:ojs2.jurnal.stie-aas.ac.id:article/114 2021-01-18T11:12:49Z jap:ART driver

Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Konsumen Dalam Keputusan Pembelian Mobil Toyota Avanza Di Kecamatan Kartasura, Sukoharjo Heliawan, Yuge Agung Wisnu, Ashari Mursito Promosi Harga Kualitas Produk Perilaku Konsumen Tujuan penelitianini untuk mengetahui pengaruh promosi, harga dan kualitas produk terhadap perilaku konsumen dalam keputusan pembelian mobil Toyota Avanza di Kecamatan Kartasura, Sukoharjo baik secara individu maupun bersama-sama. Populasi dari penelitian ini adalah para konsumen yang mempunyai mobil pribadi Toyota Avanza di Kecamatan Kartasura, Kabupaten Sukoharjo dan menggunakan sampel sebanyak 90 . Alat analisis yang digunakana dalah regresi berganda. Hasil dalam penelitian ini diperoleh bahwa ada pengaruh harga, promosi dan kualitas produk  terhadap perilaku konsumen dalam keputusan pembelian mobil Toyota Avanza di Kecamatan Kartasura, Kabupaten Sukoharjo baik secara individu maupun bersama-sama. Selain itu, dari hasil temuan promosi merupakan faktor dominan yang mempengaruhi keputusan konsumen dalam membeli mobil Toyota Avanza. ITB AAS Indonesia 2018-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/114 Jurnal Akuntansi dan Pajak; Vol. 18 No. 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018; 174-180 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/114/pdf Copyright (c) 2018 JURNAL AKUNTANSI DAN PAJAK

oai:ojs2.jurnal.stie-aas.ac.id:article/118 2021-01-18T11:12:49Z jap:ART driver

Kebijakan Tax Amnesty: Suatu Peninjauan dalam Perspektif Etika Deontologi Sebagai Bentuk Pilihan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan Kusuma, Indra Lila Dewi, Maya widyana Tax Amnesty Deontology Ethics This research aim to know Tax Amnesty In Perspective Deontology Ethics. This research is a qualitative research that is analytic descriptive with focused on one phenomenon only chosen and want to be understood deeply by ignoring other phenomena, in this case that is implementation of Tax Amnesty policy. This study uses data analysis techniques in the form of data presentation techniques. That is the activity when a set of information is compiled, thus giving the possibility of drawing the conclusion of the form of presentation of qualitative data in the form of narrative text. To answer the formulation of the problem that is about tax amnesty in the perspective of deontology ethical theory, the researcher uses some literature of literature that come from various sources related to the discussion that want to be examined in this research such as books, scientific journals, electronic media, and mass media update. The results of this study indicate that the application of tax amnesty if viewed from the perspective of deontology ethical theory has been running well with followed by the taxpayer as a liability without seeing the final results of good and bad for the taxpayer self. This is evidenced by the successful implementation of tax amnesty in the form of increased tax revenue with total assets reported consisting of domestic property declaration Rp 3.676 trillion and declaration of foreign property reached Rp 1.031 trillion. While the withdrawal of funds from abroad (reptriation) reached Rp 147 trillion.  ITB AAS Indonesia 2018-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/118 Jurnal Akuntansi dan Pajak; Vol. 18 No. 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018; 204-214 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/118/pdf Copyright (c) 2018 JURNAL AKUNTANSI DAN PAJAK

oai:ojs2.jurnal.stie-aas.ac.id:article/120 2021-01-18T11:12:49Z jap:ART driver

Pengaruh Kualitas Pelayanan Terhadap Pembelian Ulang Dawet Jabung yang Dilihat dari Kepuasan Pelanggan sebagai Variabel Mediasi Cendriono, Nanang Eka Ardiana, Titin Eka Ardiana Assurance Empathy Reliability Responsiveness Tangible Kepuasan Pelanggan Pembelian Ulang Tujuan penelitian ini untuk menguji apakah faktor Assurance, Empathy, Reliability, Responsiveness dan Tangible mempengaruhi kepuasan pelanggan dalam pelaku usaha UKM di Dawet Jabung Kecamatan Mlarak Kabupaten Ponorogo dan apakah kepuasan pelanggan mampu untuk mempengaruhi agar pelanggan tetap melakukan pembelian ulang. Penelitian ini merupakan pengembangan model penelitian ekspektasi konfirmasi Shanker dan Bhattacherje (2001) dalam menjelaskan kepuasan pelanggan dan niat untuk melakukan pembelian ulang. Penelitian ini menggunakan metode observasi dan penyebaran data kuesioner yang dilakukan kepada 83 responden. Penelitian ini menggunakan Structural Equation Model (SEM) sebagai alat uji statistik. Hasil penelitian ini menunjukkan bahwa ada dua hipotesis yang tidak terdukung. Sementara itu sisanya ada empat hipotesis yang terdukung diantaranya (1) Assurance berpengaruh positif dan signifikan dengan kepuasan pelanggan, (2) Empathy berpengaruh positif dengan kepuasan pelanggan, (3) Tangible berpengaruh positif dengan kepuasan pelanggan, dan (4) Kepuasan Pelanggan berpengaruh positif dengan Pembelian Ulang. Salah satu hipotesis yang menjadi isu utama adalah hubungan antara Reliability dan Responsiveness terhadap kepuasan pelanggan. Hal ini memberikan kontribusi kepada pedagang Dawet Jabung bahwa pedagang akan mempertimbangkan berbagai jenis keluhan konsumen sebagai indikator yang diperlukan atas kinerja yang tidak memuaskan. ITB AAS Indonesia 2018-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/120 Jurnal Akuntansi dan Pajak; Vol. 18 No. 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018; 188-195 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/120/pdf Copyright (c) 2018 JURNAL AKUNTANSI DAN PAJAK

oai:ojs2.jurnal.stie-aas.ac.id:article/143 2021-01-18T11:12:49Z jap:ART driver

Analisis Pengaruh Pengawasan Fungsional, Akuntabilitas Publik Dan Peningkatan Pelayanan Publik Terhadap Kinerja Pemerintah Daerah (Studi Empiris Pada SKPD di Provinsi Jambi) Putra, Wirmie Eka Functional Supervision Public Accountability Improved Public Services The Performance Of Local Governments This study aims to determine whether Functional Control, Public Accountability and Improvement of Public Service affect the performance of Jambi Provincial Government simultaneously and partially. This research was conducted in the province of Jambi sourced from all SKPD Jambi Province. Number of SKPD analyzed a total of 32 SKPD that the Department and the Agency with a total population of 598, after using Taro Yamane formula for determining the number of samples of the total population and it can be the result of 86 respondents to be studied. The type of data used are primary data. Data obtained from questionnaires research on each SKPD province of Jambi. Testing the hypothesis in this study using multiple linear regression and testing using SPSS. Results from this study showed that simultaneous variables Functional Monitoring, Public Accountability and improvement of public services affect the Local Government Performance variables. Functional Monitoring partially affect the local Government Performance and Accountability of Public partially affect the Performance of Local Government and Public Service partially affect the Local Government Performance. ITB AAS Indonesia 2018-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/143 Jurnal Akuntansi dan Pajak; Vol. 18 No. 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018; 181-187 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/143/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/155 2021-01-18T11:12:49Z jap:ART driver

Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Agency Cost dan Kinerja Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia) Maryam, Dewi This study aims to examine the effect of capital structure, the size of the company to the agency cost and performance of the company. In addition, the indirect influence between capital structure and size of the company to the agency cost is also researched in this study. The study population used in this study were 18 companies in the consumer goods industry sectors listed on the Indonesia Stock Exchange (BEI) in the study period 2010-2014. Number of sample as the number of population by census method. This study analysis method is path analysis using SPSS software. The results of this study show that there is significant influence negatively the size of the company to the agency cost and there is significant influence negatively agency cost to company performance, there is no influence between capital structure to agency cost and there is no influence of capital structure to the company's performance, and there is no effect of firm size on company performance. ITB AAS Indonesia 2018-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/155 Jurnal Akuntansi dan Pajak; Vol. 18 No. 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018; 196-203 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/155/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/158 2021-01-18T11:13:26Z jap:ART driver

Pengaruh Modal Sendiri dan Kredit Usaha Rakyat (KUR) Terhadap Pendapatan Usaha (Studi Pada UMKM di Desa Platihan Kidul Kec. Siman) Riawan, Riawan Kusnawan, Wawan Modal Sendiri KUR Pendapatan Usaha Perusahaan dalam menjalankan usahanya, ada beberapa tujuan yang harus dicapai yang salah satunya adalah memaksimalkan keuntungan yang sebesar-besarnya. Keuntungan yang diperoleh tersebut akan dapat meningkatkan kesejahteraan bagi pemilik usaha dan dapat dipergunakan untuk kebutuhan operasi selanjutnya. Teknik pengambilan sampel pada penelitian adalah menggunakan porposive sample dengan menggunakan data primer yaitu membagikan kuesioner pada pelaku usaha UMKM di Desa Platihan Kidul Kec. Siman. Tujuan dalam penelitian ini adalah untuk menguji pengaruh modal sendiri (X1) dan Kredit Usaha Rakyat (X2) terhadap Pendapatan Usaha pada Usaha Mikro Kecil dan Menengah. Hasil penelitian ini menunjukan bahwa modal sendiri dan KUR berpengaruh signifikan terhadap pendapatan usaha disektor UMKM. Hal ini dapat dilihat dari nilai uji T-statistik berada dibawah 0,5. Dengan demikian besar kecilnya modal usaha, sangat mempengaruhi pendapatan usaha. Dimana penggunaan modal kredit sangat membantu para pelaku usaha untuk menambah modal usahannya. ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document https://jurnal.stie-aas.ac.id/index.php/jap/article/view/158 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 31-37 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/158/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/158/6363 Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/160 2021-01-18T11:13:26Z jap:ART driver

Model Keterkaitan antara Pendapatan Pajak dan Retribusi Daerah Terhadap Alokasi Belanja Modal yang Dimediasi oleh Dana Bagi Hasil Pajak serta Dimoderasi oleh Kabupaten/ Kota Di Indonesia Setyadi, Muhammad Gunawan Model Keterkaitan Pendapatan Pajak Retribusi Daerah Alokasi Belanja Modal Dana Bagi Hasil Pajak (DBHP) Komposisi penerimaan negara yang terbesar berasal dari komponen pajak, oleh karena itu sudah selayaknya alokasi penggunaannya harus tepat agar memberikan multiple efek bagi perekonomian sehingga bisa mensejahterakan rakyat. Alokasi dana untuk sektor publik dalam APBD merupakan tujuan dari pengalokasian sumberdaya, oleh karena itu komposisi belanja merupakan upaya logis yang dilakukan pemerintah dalam rangka peningkatnya penanaman modal seperti peralatan, bangunan fisik, infrastruktur, dan harta-harta yang bersifat tetap. Penelitian ini bertujuan mengkaji keterkaitan Peningkatan Pajak daerah Dan Retribusi Daerah terhadap peningkatan porsi belanja modal. Kajian ini didasarkan pada data-data yang dikeluarkan LKPD selama periode 2012 sampai dengan 2016 sebanyak 508 Kabupaten/Kota. Metode yang digunakan untuk membuktikan keterkaitan tersebut digunakan yaitu analisis structur equation modeling. Hasil kajian menyimpulkan bahwa: 1) pendapatan pajak daerah dan retribusi daerah berpengaruh terhadap dana hasil bagi pajak baik pada pemerintah kabupaten, pemerintah kota; 2) dana bagi hasil pajak memediasi pengaruh antara Pendapatan pajak daerah terhadap pengalokasian belanja modal tahun berikutnya pada pemerintahan kabupaten maupun pemerintahan kota; 3) dana bagi hasil pajak tidak memediasi pengaruh antara pendapatan retribusi daerah terhadap pengalokasian belanja modal tahun berikutnya pada pemerintahan kabupaten maupun pemerintahan kota. ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/160 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 53-59 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/160/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/167 2021-01-18T11:13:26Z jap:ART driver

Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Milik Pemerintah Pusat) Rivandi, Muhammad Gea, Maria Magdalena Managerial Ownership Audit Committee Independent Commissioner Timeliness of Financial Reporting Akuntansi Keuangan This study aims to examine the effect of corporate governance mechanism on the timeliness of financial reporting. The sample of this study are four central banking companies listed in Indonesia Stock Exchange (IDX) selected based on purposive sampling method. The method of data analysis used in this study is multiple regression models. Based on the hypotheses testing result, that the managerial ownership and audit committee have a positive and significant effect on the timeliness of financial reporting, while independent commissioner has no effect on the timeliness of financial reporting ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/167 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 1-9 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/167/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/171 2021-01-18T11:13:26Z jap:ART driver

Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance Permata, Amanda Dhinari Nurlaela, Siti Wahyuningsih, Endang Masitoh Size Age Profitability Leverage Tax Avoidance The purpose of this study was to examine the effect of Size, Age, Profitability, Leverage, Sales Growth on Tax Avoidance. The population which is the object of this research is the basic and chemical industry sectors listed on Indonesia Stock Exchange (BEI) in 2012 - 2016. The total population of 68 companies, this study obtained by purposive sampling technique which then resulted in 32 research samples for further investigation. The analysis technique used is logistic regression analysis. Based on data analysis and discussion can be concluded that Size, Age, Profitability, Leverage, and Sales Growth has no effect on Tax Avoidance. This means that the government succeeded in conducting Tax Amnesty program which has the impact of the company will not do Tax Avoidance ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/171 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 10-20 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/171/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/196 2021-01-18T11:13:26Z jap:ART driver

Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, serta Komite Audit pada Nilai Perusahaan dengan Pengungkapan CSR sebagai Variabel Moderating dan Firm Size sebagai Variabel Kontrol Widianingsih, Dewi MOWN INST Komisaris Independen Komite Audit Firm Size Nilai Perusahaan Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan CSR dalam memoderasi hubungan antara kepemilikan manajerial, institusional, komisaris independen dan komite audit dengan nilai perusahaan serta firm size sebagai variabel kontrol pada perusahaan pertambangan periode 2015-2016 yang terdaftar di BEI. Sampel penelitian terdiri atas 56 perusahaan dan dipilih secara purposive sampling (dengan kriteria tertentu). Analisis data menggunakan analisis regresi linier berganda. Hasil penelitian dengan regresi linier berganda menunjukkan bahwa secara simultan, kepemilikan manajerial (MOWN), kepemilikan institusional (INST), komisaris independen dan komite audit berpengaruh terhadap nilai perusahaan (PBV). Secara parsial, kepemilikan manajerial dan komite audit yang berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan variabel bebas lainnya (kepemilikan institusi dan komisaris independen) berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Pada analisis variabel moderating dengan metode uji interaksi Moderated Regression Analysis (MRA) menunjukkan bahwa secara simultan pengungkapan CSR dapat memoderasi pengaruh kepemilikan manajerial, institusi, komisaris independen serta komite audit terhadap nilai perusahaan. Secara parsial, adanya variabel pengungkapan CSR dapat menguatkan atau memoderasi secara signifikan hubungan antara kepemilikan manajerial, institusi serta komite audit terhadap nilai perusahaan. Namun dapat memoderasi atau menguatkan tetapi tidak signifikan hubungan antara komisaris independen terhadap nilai perusahaan. Firm size sebagai variabel kontrol perlu dipertahankan karena berpengaruh positif signifikan pada kepemilikan manajerial, kepemilikan institusi, komisaris independen, serta komite audit terhadap nilai perusahaan. ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/196 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 38-52 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/196/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/197 2021-01-18T11:13:26Z jap:ART driver

Penilaian Intensifikasi PBB P2 dalam Meningkatkan Penerimaan Daerah Hapsari, Mega Tunjung Domai, Tjahjanulin Hidayati, Firda Tax Assessment Intensification PBB P2. The aims of this research to analyze the assessment of intensification on rural and urban land and building tax (PBB P2) in Tulungagung Regency in order to increase PBB P2 revenue through Davey Analysis based on four criteria of local tax assessment, namely: sufficiency and elasticity, justice, administrative ability, and influence of incentive. This research is classified as descriptive research through qualitative approach. Data analysis used interactive models by Miles, Huberman, and Saldana (2014). The research result based on empirical data, theoretical study, and normative study showed that intensification in the forms of technical guidance and SISMIOP data base maintenance are give negative implication on administrative ability assessment due to lack of quality and quantity of human resources. While, monitoring and delivery of SPPT can give positive implication on judgment of justice. Then, presence of socialization on regional regulation and reward giving and sanction imposition, are give positive implication on assessment of elasticity and influence of incentive. ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/197 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 21-30 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/197/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/200 2021-01-18T11:12:49Z jap:FRM driver

Front Cover, Editorial team, Table of contents Rofiuddin, Mohammad ITB AAS Indonesia 2018-01-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/200 Jurnal Akuntansi dan Pajak; Vol. 18 No. 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/200/160 Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/207 2021-01-18T11:13:26Z jap:ART driver

Mengungkap Keberhasilan Tax Amnesty : Studi Kasus pada KPP Pajak Pratama Makassar Utara Putra, Aditya Halim Perdana Kusuma Nasir, Munawir Buana, Andika Prawira Tax Amnesty Tax Acquisition Realization Tax Compliance E62 Tax amnesty is the abolition of special tax sanctions in Indonesia regulated in Law no. 11 the year 2016 About tax forgiveness. This research is to know the success of applying tax amnesty to the realization of tax revenue and taxpayer compliance on KPP Pratama Makassar Utara. The result of this research stated that the implication of tax amnesty policy at KPP Pratama Utara Makassar did not succeed in terms of tax target on the realization of tax revenue both in 2016 and 2017, besides that tax amnesty policy at KPP Pratama Makassar Utara also did not raise taxpayer compliance ratio either corporate taxpayers or individual taxpayers in terms of registered taxpayers against taxpayers who report their annual tax returns. ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/207 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 60-68 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/207/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/209 2021-01-18T11:13:26Z jap:ART driver

Efektivitas Realisasi Anggaran Bidang Pembinaan Kemasyarakatan Desa Jajar Kecamatan Talun Kabupaten Blitar Tahun 2017 Kurniasari, Rita Masrunik, Endah Huda, Anam Miftakhul Elvianita, Diana Effectiveness Realization Budget Allocation of Village Funds. The Village Fund Allocation is a part of the central and regional equity funds devoted to the village, one of which is for community development activities that include the fostering of education, peace and order, sports and arts, religion and health. In practice, the village government is required to run the field of community coaching efficiently and effectively to assess whether the village government can perform its duties properly in achieving the goals and objectives. This study aims to determine the effectiveness of budget realization of Village Fund Allocation for Community Development in Jajar Village Talun Sub-District, Blitar Regency, 2017. Data collected by observation method, library research, and documentation. Data analysis uses effectiveness and effectiveness ratio. The results of research on the effectiveness of budget realization of Village Fund Allocation for Community Development in Jajar Village Talun District, Blitar Regency in 2017 is at 90% -100% level and is included in the effective category. Level of effectiveness of budget realization Allocation of Village Fund of Community Development Field in Jajar Village year 2017 that is (98,55%). Based on the effectiveness of budget realization of Village Fund Allocation in the field of community cultivation in effective category, this means Jajar Village Government has optimized revenue or acceptance in applying the realization of budget ceiling Allocation of Village Funds in the field of community development by doing priority scale in determining expenditure budget to fit the expectations and objectives and benefits for quality in budget realization. ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/msword https://jurnal.stie-aas.ac.id/index.php/jap/article/view/209 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 69-76 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/209/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/209/6364 Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/225 2021-01-18T11:13:26Z jap:ART driver

Aplikasi Real Earning Management Melalui Faktor-Faktor Internal pada Perusahaan Go Public yang Terindeks Di JII Ningsih, Suhesti Subarkah, Johny ROA Pertumbuhan Penjualan Ukuran Perusahaan real earning management (REM) Penelitian ini bertujuan untuk untuk mengetahui pengaruh faktor Internal perusahaan terhadap real earning management pada perusahaan go public yang terdaftar di Jakarta Islamic Indeks (JII). Proksi faktor internal yang digunakan adalah ROA, pertumbuhan penjualan (growth) dan ukuran perusahaan (size). Sedangkan proksi manajemen laba riil menggunakan abnormal cash flow operations (CFO), abnormal production cost dan Abnornal discretionary expenses. Metode analisis yang digunakan dalam penelitian ini analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa faktor profitabilitas (ROA) dan pertumbuhan penjualan (GROWTH) tidak berpengaruh terhadap real earning management (REM). Hal ini menunjukkan bahwa untuk meningkatkan kinerja perusahaan dan peningkatan penjualan manajer tidak termotivasi melakukan manajemen laba melalui aktivitas-aktivitas riil perusahaan. Sedangkan ukuran perusahaan (SIZE) mempunyai pengaruh positif terhadap real earning management. Dengan demikian berartin bahwa semakin besar perusahaan maka akan semakin besar kemungkinan terjadi aplikasi real earning management. Sedangkan dari hasil ujji secara simultan menunjukkan bahwa ROA, GROWTH dan SIZE berpengaruh terhadap real earning management pada perusahaan yang terindeks di JII tahun 2012-2014. ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/225 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 89-96 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/225/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/241 2021-01-18T11:13:26Z jap:ART driver

Kecurangan Dalam Laporan Keuangan “Menguji Teori Fraud Triangle” Utomo, Langgeng Prayitno Financial Statement Fraud Pressure Opportunity Rational This study aims to examine the factors that affect the fraudulent financial statements of the company. Fraud detection of financial statements using fraud triangle theory. Based on the theory of fraud triangle there are three factors: pressure, opportunity, and rationalization are used as parameters to detect fraud. The sample of this study used 44 companies in 3 years of observation, where the company is divided into companies that are indications of fraud and not by doing the analysis using the calculation of the underlying M-score, this study used logistic regression, the result that the indication of fraud in this study only can be obtained from external pressure factors on pressure variables and the effectiveness of monitoring on the opportunity variables, this study fails to establish influence in three factors at once ie pressure, opportunity, and rational ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/241 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 77-88 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/241/pdf Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/250 2021-01-18T11:13:26Z jap:ART driver

Analisis Pelaporan SPT Tahunan PPh Pasal 21 Sebelum Dan Sesudah Penerapan Sistem E-Filing Bagi PNS Dinsosnakertrans Kabupaten Nias Bate'e, Maria Magdalena Annual Tax e-Filing System PPh clause 21 E-Filing system is a system reporting of Annual Tax with online system and real time provided by Directorate General of Taxes. The advantage of e-Filing is that it can reduce the time and expense as well as reporting of annual tax is correct and timely. This research is aimed to know the difference of reporting Annual Income Tax clause 21 before and after the application e-Filing System for civil servants of Social Service, Labor, and Transmigration Nias District. The type of research used is descriptive research with qualitative approach, and the data analysis technic used is reduction data, display data, conclusion and verification, and final conclusion. The study population and sample was all civil servants of Social Service, Labor, and Transmigration Nias District which amounts 25 people. From the result of this research, it is found that all civil servants of Social Service, Labor, and Transmigration Nias District have reported their Annual tax by using e-Filing. The using e-Filing system, the service becomes faster, accurate, timely and can be done anywhere and of course this condition is very different when done manual system. The difference is on description of form notification, procedures of tax calculation, time effectiveness, efficiency, archiving, data delivery, and taxpayer compliance. ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document application/vnd.openxmlformats-officedocument.wordprocessingml.document https://jurnal.stie-aas.ac.id/index.php/jap/article/view/250 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018; 97-107 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/250/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/250/6365 https://jurnal.stie-aas.ac.id/index.php/jap/article/view/250/6366 Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/269 2021-01-18T11:14:04Z jap:ART driver

Rekognisi Publik Pengguna Pelayanan Akuntan Terhadap Tingkat Moralitas Akuntan Publik Ramdani, Muhammad Reza Lestari, Ismi Ayu Perception Integrity KAP This study aims to determine the public Recognition of public accountant service users to the level of Morality of public accountants. Where the public users of public accounting services or the users of financial statements consists of internal parties represented by directors or managers of companies go public and external parties represented by investors and creditors who are respectively securities firms and conventional banks in the city of Makassar. The research method used descriptive qualitative approach through the process of observation and spreading questionnaire (questionnaire). Primary data obtained through the distribution of questionnaires to respondents public users of public accounting services. The rate of return of questionnaires was 95.3% or 41 questionnaires from 43 questionnaires distributed. The result of the research shows that public perception of public accountant service user to integrity of public accountant either show positive value or most give answer agree on questionnaire sheet. So this research concludes that public perception of public accountant service user to integrity level of public accountant in Makassar city is positive or still in high level of integrity. ITB AAS Indonesia 2019-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/269 Jurnal Akuntansi dan Pajak; Vol. 19 No. 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019; 170-184 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/269/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/279 2021-01-18T11:14:04Z jap:ART driver

Studi Keperilakuan Wajib Pajak Orang Pribadi Usahawan Terhadap Kepatuhan Perpajakan Maithy, Sifera Patricia Sutrisno, Sutrisno Hariadi, Bambang Tax compliance Intention to comply Personal taxpayers This study aims to examine the taxpayer compliance behavior of individuals on all tax obligations. Factors affecting taxpayer compliance behavior of individual taxpayers in this study are attitudes toward taxes, subjective norms, control of perceptive behavior, tax knowledge, and intention to obey. This research is the development of tax compliance model from previous research. The sample of this research is 160 individual taxpayer individual entrepreneur category registered in KPP Pratama Palangka Raya. Data collection was done by survey method. Data is processed using SmartPLS. The results of this study obtained empirical evidence that attitudes on taxes, subjective norms, perceptual behavior control, tax knowledge, and intention to obediently affect taxpayer compliance personal taxpayer. This research also supports the theory of planned behavior and social learning theory. ITB AAS Indonesia 2019-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/279 Jurnal Akuntansi dan Pajak; Vol. 19 No. 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019; 108-115 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/279/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/282 2021-01-18T11:14:04Z jap:ART driver

Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi Mentari, Theresia Irianto, Gugus Rosidi, Rosidi Independence Professionalism Organizational culture Performance of Internal auditor This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance. ITB AAS Indonesia 2019-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/282 Jurnal Akuntansi dan Pajak; Vol. 19 No. 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019; 141-147 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/282/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/305 2021-01-18T11:14:04Z jap:ART driver

Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Untuk Menggunakan E-Filing Saefudin, Saefudin Jayanto, Prabowo Yudo E-Filing Faktor Sosial Keamanan dan Kerahasiaan Kesiapan Teknologi Informasi Kerumitan Persepsi Kegunaan Persepsi Kemudahan Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi kemudahan wajib pajak untuk menggunakan E-Filing. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang tercatat sebagai pegawai di Badan Kepegawaian Daerah Kabupaten Semarang. Pengambilan sampel menggunakan teknik sampling jenuh sebanyak 42 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis partial least square dengan program SmartPLS Versi 3.0. Hasil penelitian menunjukkan bahwa variabel persepsi kegunaan, persepsi kemudahan, dan kesiapan teknologi informasi berpengaruh terhadap kemudahan untuk menggunakan E-filing, sedangkan variabel keamanan dan kerahasiaan, kerumitan, serta faktor sosial tidak berpengaruh terhadap kemudahan untuk menggunakan E-filing. Simpulan dalam penelitian ini bahwa variabel persepsi kegunaan, persepsi kemudahan, dan kesiapan teknologi informasi berpengaruh terhadap kemudahan untuk menggunakan E-filing, sedangkan variabel keamanan dan kerahasiaan, kerumitan, serta faktor sosial tidak berpengaruh terhadap kemudahan untuk menggunakan E-filing karena sistem e-filing dirasa masih sukar untuk digunakan dan masih kurangnya sosialisasi tentang menggunakan sistem e-filing. ITB AAS Indonesia 2019-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/305 Jurnal Akuntansi dan Pajak; Vol. 19 No. 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019; 158-169 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/305/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/312 2021-01-18T11:14:04Z jap:ART driver

Pengaruh Sistem Pengendalian Internal Terhadap Pencapaian Good Government Governance Melalui Pencegahan dan Pengungkapan Fraud Nurdin, Yasmi Tahar, Fahriah Nurbayani, Nurbayani Internal auditor SPIP BPKP Government Good Government Governance This study examines the extent of perception of government’s internal auditors (BPKP) in assessing the ability of the government's internal control system (SPIP) to detect and prevent fraud and encouraging the achievement of Good Government Governance (GGG) in the government agencies. Using the survey method to BPKP auditors at the South Sulawesi representative office and the PLS approach as a statistical tool, empirical facts were found, SPIP had a significant effect on the fraud prevention, fraud disclosure, and achievement of GGG. Moreover, Fraud Control Plan (FCP) also has a significant influence on the achievement of GGG. These results indicate the importance of periodically evaluating the effectiveness of SPIP and FCP by BPKP, in order to doing further improvement of these systems for reaching the GGG. ITB AAS Indonesia 2019-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/312 Jurnal Akuntansi dan Pajak; Vol. 19 No. 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019; 116-133 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/312/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/322 2021-01-18T11:13:26Z jap:FRM driver

Front Cover, Editorial team, Table of contents editor, editor ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/322 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/322/225 Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/323 2021-01-18T11:13:26Z jap:BCM driver

Author Guidelines and Back Cover editor, editor ITB AAS Indonesia 2018-07-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Back Matter application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/323 Jurnal Akuntansi dan Pajak; Vol. 19 No. 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/323/226 Copyright (c) 2018 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/326 2021-01-18T11:14:04Z jap:ART driver

Pengaruh Karakteristik Pemerintah Daerah dan Waktu Penyampaian Laporan Keuangan terhadap Opini Audit BPK Rosadi, Samsul Okfitasari, Antin Characteristics of local government PAD Time of submission of financial statements Audit opinion Tujuan Penelitian ini untuk membuktikan pengaruh karakteristik pemerintah daerah dan waktu penyampaian laporan keuangan terhadap opini BPK. Karakteristik pemerintah daerah yang digunakan yaitu ukuran daerah, belanja daerah, PAD, umur daerah. Penelitian menggunakan data LKPD pemerintah daerah se-Jawa tahun 2013. Jumlah sampel yang digunakan yaitu sebesar 111 LKPD pemerintah daerah di Jawa. Analisis data yang digunakan untuk menjawab tujuan penelitian menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa PAD berpengaruh positif terhadap opini audit BPK, sedangkan belanja pemerintah daerah dan waktu penyampaian laporan keuangan berpengaruh negatif. Ukuran daerah dan umur daerah tidak berpengaruh, terhadap opini audit BPK. ITB AAS Indonesia 2019-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/326 Jurnal Akuntansi dan Pajak; Vol. 19 No. 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019; 148-157 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/326/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/356 2021-01-18T11:14:04Z jap:ART driver

Model Zmijewski X-Score Untuk Memprediksi Financial Distress Pada Perusahaan Go Publik Sub Sektor Otomotif Dan Komponen Ningsih, Suhesti Permatasari, Febrina Fitri Financial Distress Zmijewksi X-Score Akuntansi Manajemen Penelitian ini bertujuan untuk memprediksi financial distress menggunakan model Zmijewiski X-Score pada perusahaan go publik sub sektor otomotif dan komponen. Dimana pada sektor otomotif dan komponen Indonesia masih mengimpor sekitar 80%. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan studi kasus. Hasil analisis menggunakan model Zmejiwiski X-Score menunjukkan bahwa pada tahun 2012 dan tahun 2014 tidak ada perusahaan yang diprediksi dalam kondisi financial distress. Sedangkan Perusahaan yang mempunyai nilai X-Score >0 atau positif dengan demikian diprediksi dalam kondisi financial distress pada tahun 2013 adalah BOLT dengan nilai 0,84, tahun 2015 dengan nilai 0,04 yaitu IMAS dan tahun2016 yaitu IMAS sebesar 0,45 dan LPIN dengan nilai 1,25. sedangkan perusahann lainnya dalam kondisi keuangan yang sehat. Dari hasil analisis metode X-Score menunjukkan bahwa selama 5 tahun nilai rata-ratanya dibawah 0 atau negatif maka berarti kondisi keuangan semua perusahaan dalam kondisi sehat ITB AAS Indonesia 2019-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/356 Jurnal Akuntansi dan Pajak; Vol. 19 No. 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019; 134-140 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/356/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/360 2021-01-18T11:14:27Z jap:ART driver

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak ( Studi Kasus pada Wajib Pajak Orang Pribadi dan Badan di Wilayah Kota Jambi Putra, Wirmie Eka Kusuma, Indra Lila Dewi, Maya Widyana Tax Amnesty Knowledge of Taxation Fiscal Services Tax Sanctions Compliance with Taxpayers This study aims to examine the effect of tax amnesty, knowledge of taxation, tax services and tax sanctions on taxpayer compliance. The sampling technique that will be used in this study is purposive sampling technique. Primary data is collected by distributing questionnaires. The research sample was 45 respondents of individual and body taxpayers found in Jambi City Region. Data analysis techniques in this study are descriptive statistics and multiple regression analysis. The software used for data processing is SPSS version 21 for Windows. The results of testing the hypothesis are as follows. Simultaneously, tax amnesty, knowledge of taxation, tax authorities and tax sanctions affect taxpayer compliance. Partially, tax amnesty, knowledge of taxation on taxation sanctions has an effect on taxpayer compliance and service of tax authorities has no effect. ITB AAS Indonesia 2019-09-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document https://jurnal.stie-aas.ac.id/index.php/jap/article/view/360 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 43-54 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/360/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/360/6370 Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/372 2021-01-18T11:14:27Z jap:ART driver

PEMAHAMAN PENGELOLAAN KEUANGAN DESA DAN KETEPATAN WAKTU PERTANGGUNGJAWABAN DANA DESA Sumiyati, Yanti Icih, Icih Anggaran dana desa Kabupaten Subang tahun 2015 sebesar Rp72,7 Miliar (Peraturan Pemerintah No. 36 Tahun 2015) akan disalurkan kepada 245 desa. Dana desa yang sudah masuk ke RKUD Subang sebesar Rp38 Miliar, dan sisanya masih tersimpan di rekening pusat. Sisa dana desa yang tersimpan di rekening pusat ini dapat dicairkan apabila penyaluran dana desa sebesar Rp38 Miliar dari RKUD Subang ke RKD tiap desa telah mencapai 90% namun hingga bulan November 2015, dana desa yang sudah disalurkan baru mencapai Rp29,6 Miliar atau sebesar 77%. Hal ini disebabkan oleh keterlambatan pertanggungjawaban tahap pertama. Keterlambatan pertanggungjawaban diduga terjadi karena rendahnya pemahaman aparat desa terhadap pengelolaan keuangan desa. Dana desa merupakan salah satu sumber keuangan desa. Penelitian ini bertujuan untuk mengetahui tingkat pemahaman aparat desa mengenai pengelolaan keuangan desa dan bagaimana pengaruhnya terhadap ketepatan waktu pertanggungjawaban dana desa. Pengelolaan keuangan desa terdiri dari perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Dengan menggunakan teknik pemilihan random sampling diperoleh sampel sebanyak 52 desa. Model analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan pemahaman tentang aspek perencanaan, pelaksanaan dan penatausahaan berpengaruh signifikan positif terhadap ketepatan waktu pertanggungjawaban dana desa, sedangkan pemahaman tentang aspek pelaporan dan pertanggungjawaban secara parsial tidak berpengaruh terhadap ketepatan waktu pertanggungjawaban dana desa. Pemahaman pengelolaan keuangan desa secara simultan berpengaruh signifikan terhadap ketepatan waktu pertanggungjawaban dana desa. Penelitian ini diharapkan dapat menambah ilmu tentang akuntansi sektor publik dan aspek perilaku dalam akuntansi khususnya mengenai pengaruh pemahaman aparat desa tentang pengelolaan keuangan desa terhadap ketepatan waktu pertanggungjawaban dana desa. Bagi Pemerintah Kabupaten Subang, penelitian ini diharapkan memberikan masukan tentang kondisi pemahaman aparat desa tentang pengelolaan keuangan desa sehingga bisa dijadikan bahan evaluasi untuk kelancaran pelaksanaan penyaluran dana desa dan pertanggungjawaban kepada pemerintah pusat. ITB AAS Indonesia 2019-10-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/372 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 89-98 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/372/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/382 2021-01-18T11:14:27Z jap:ART driver

PENILAIAN KINERJA TRIPLE BOTTOM LINE PERUSAHAAN HIGH PROFILE DAN LOW PROFILE YANG LIST DI BEI Latifah, Sri Wahjuni Triple Bottom Line Performace High Profile Low Profile This research is conducted with the aim of analyzing the performance of companies in Indonesia if measured by Triple Bottom Line and testing whether companies with high environmental risk (high profile type) have different performance with companies with low environmental risk (low profile type). Triple Bottom Line performance is measured by the GRI-G4 Index. The data were obtained from companies listed on the Indonesia Stock Exchange in 2017 and the research sample was conducted with purposive technique and obtained 42 companies. Data is obtained by downloading Financial reports and CSR Report at www.idx.co.id. Data analysis was done by descriptive statistic and Independent Sample T Test. The results showed that performance based on Triple Bottom Line in Indonesia in 2017 was low (24%). Whereas, if observed on performance differences in companies with high profile type with low profile type, profit performance measured by economic aspects and the performance of planets measured by environmental aspects is unlikely. While the performance of people measured by social aspect shows difference between high profile company and low profile. ITB AAS Indonesia 2019-10-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/382 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 55-65 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/382/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/512 2021-01-18T11:14:27Z jap:ART driver

Sistem Elektronik Nomor Faktur (e-Nofa) Dan Penerbitan Faktur Pajak Fiktif Amri, Amri Prihandini, Wiwiek e-Nofa Faktur Pajak Fiktif Akuntansi Penelitian ini bertujuan mengevaluasi penerapan Sistem Elektronik Penomoran Faktur Pajak (e-Nofa). Desain penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan penjelasan secara deskriptif. Metode pengumpulan data dilakukan dengan wawancara, yang kemudian dinarasikan dalam bentuk naskah. Dalam penelitian ini menggunakan 7 informan yang berasal dari dua staf pelaksana kantor pelayanan pajak (KPP), dua konsultan pajak mewakili kepentingan publik, satu Pengusaha Kena Pajak (PKP), dan dua pejabat direktorat jenderal pajak. Berdasarkan pendapat para informan, Aplikasi e-Nofa sudah dirasakan manfaatnya, pekerjaan admistrasi faktur pajak (FP) menjadi lebih mudah, cepat, dan aman, sudah tidak ditemukan lagi faktur pajak fiktif dan ganda. Namun fakta yang dikemukakan oleh direktorat jenderal pajak (DJP) faktur pajak fiktif yang berasal dari transaksi manipulatif masih terjadi. Aplikasi e-Nofa tidak mampu mengindikasi adanya faktur pajak fiktif yang berasal dari transaksi manipulatif. Pihak DJP menyampaikan bahwa e-Nofa memang tidak dirancang untuk mengatasi transaksi yang bersifat manipulatif. Hambatan pada aplikasi e-nofa terletak pada ketergantungan pada jaringan internet yang stabil, spesifikasi komputer PKP tidak sesuai dengan standar e-Nofa, dan pendelegasian jabatan didalam perusahaan. Rekomendasi, mengembangkan aplikasi e-Nofa, pemeliharaan sistem, jaringan internat, dan peningkatan sumberdaya manusia ITB AAS Indonesia 2019-08-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/512 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 1-10 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/512/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/518 2021-01-18T11:14:27Z jap:ART driver

PERLAKUAN INSTRUMEN KEUANGAN BERDASARKAN SAK KONVERGENSI IFRS Astuti, Elly Sulistyowati, Nur Wahyuning instrumen keuangan Konvergensi IFRS Perbankan Akuntansi Keuangan Tujuan penelitian ini untuk mengungkapkan implementasi SAK berbasis IFRS dalam komponen instrument keuangan. Pendekatan yang dilakukan dengan anlsisis deskriptif kualitatif untuk memperbandingan regulasi dengan laporan keuangan perusahaan. Penelitian ini hanya melibatkan satu perusahaan perbankan yaitu bank BTN. Pemilihan Bank BTN karena karakteristik khususnya yang memberikan pinjaman untuk Kredit perumahan Rakyat dengan waktu jatuh tempo yang sangat lama sehingga dimungkinkan perlakuan instrument keuangannya mengalami perbedaan. Hasil analisis menunjukkan bahwa Bank BTN telah mematuhi semua regulasi SAK berbasis IFRS yang berkaitan dengan instrument keuangan. Hal ini dimungkinkan karena proses adaptsi IFRS yang dilakukan oleh IAI secara bertahap sehingga pihak perbankan dapat menerapkanya secara berkesinambungan guna meningkatkan kualitas informasi akuntansi yang disajikan. Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun standar mengenai pengembangan regulasi mengenai instrument keuangan sehingga dapat menghasilkan informasi yang relevan bagi proses pengambilan keputusan ekonomik berbagai pihak. ITB AAS Indonesia 2019-10-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/518 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 81-88 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/518/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/538 2021-01-18T11:14:27Z jap:ART driver

PENGARUH PELIMPAHAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PEDESAAN DAN PERKOTAAN MENJADI PAJAK DAERAH TERHADAP REALISASI PENERIMAANNYA DI KABUPATEN KLATEN Samanto, Hadi Mengetahui pengaruh pelimpahan pemungutan Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan (PBB-P2) dari pajak pusat menjadi pajak daerah Kabupaten Klaten dengan diikuti tingkat realisasi PBB-P2 dan target penerimaannya dalam subjek penelitian sehingga hasil yang didapatkan juga mencakup tersedianya data dan informasi terkait dampak pelimpahan tersebut. Populasi dalam penelitian ini adalah adalah data realisasi pendapatan pajak daerah di Kabupaten Klaten. Sedangkan sampelnya adalah data pendapatan pajak daerah selama kurun waktu tahun, yaitu dari tahun 2013 sampai dengan tahun 2017. Hasil dari penelitian ini menunjukkan bahwa secara parsial variabel PBB berpengaruh positif dan signifikan terhadap pajak daerah. Pengalihan pemungutan PBB dari pemerintah pusat ke pemerintah daerah Kabupaten Klaten ternyata berdampak positif, terbukti dengan peningkatan pendapatan Pajak Bumi dan Bangunan (PBB) setiap tahun mengalami kenaikan yang signifikan. Sehingga diharapkan dari pendapatan pajak daerah yang semakin meningkat akan meningkatkan pula kesejahteraan masyarakat di Kabupaten Klaten. ITB AAS Indonesia 2019-07-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/538 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 11-20 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/538/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/542 2021-01-18T11:14:27Z jap:ART driver

ANALISIS PENGARUH MARKETING ACTIVITY DAN WORKING CAPITAL TERHADAP PROFITABILITAS DI PT. KRAKATAUSTEEL TAHUN 2010-2018 Kristiyanti, LMS Romdhoni, Abdul Haris Kristi, Alfiana This observation is aimed to know that there is influence between marketing activity and working capital to profitability in PT. KRAKATAUSTEEL. This uses trimester financial statements from the last trimester financial statement in 2010 until first trimester financial statement in 2018 as samples in observation.This is a quantitative observation in which it uses 1 population and 30 samples in total. This uses secondary data as source which is downloaded from official website of company and some websites establishing its information. The technique in collecting data is a non-participant observation which doesn’t require researcher to work financial statements out directly. This observation uses multiples linear regression analysis. The result of observation shows that there is not any influence between marketing activity (which represented by marketing expense, company size and company age) and profitability partially in PT.KRAKATAUSTEEL year of 2010 to 2018, however it shows that working capital influences profitability in PT. KRAKATAUSTEEL year of 2010 to 2018 partially. As for the result in simultan, both of marketing activity and working capital has influence to profitability. Keywords : marketing expense, company age, company size, working capital, profitability ITB AAS Indonesia 2019-08-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/542 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 21-28 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/542/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/551 2021-01-18T11:14:27Z jap:ART driver

PENGARUH PEMBANGUNAN DESA DAN FAKTOR FAKTOR YANG MENGHAMBAT PENGELOLAAN ALOKASI DANA DESA TERHADAP AKUNTABILITAS PUBLIK PENGELOLAAN DANA DESA Utami, Wikan Budi Ibrahim, Ketut Wahyu Allocation of village founds is financial budget that given to village by government, the source from local tax profit sharing and balanced founds center and local financial received by district. The purpose of this research is determine the effect of village development and factors can be hamper allocation of village founds management on public accountability allocation of village management. The population of this research are villager of Purwosari and the paper uses a sampel are 30 person villager of Purwosari. The sampling technique which is used to get the sample is purposive sampling. Methods of data collection in this research used questionare. Data analysis used descriptive statistical analysis and multiple linier regressions. The data were processed using SPSS 21. The research show that the village development and factors can be hamper allocation of village founds management take effect to publik accountability allocation of village founds management. Keywords: allocation of village founds, village development, factors can be hamper allocation of village founds management, public accountability allocation of village founds management. ITB AAS Indonesia 2019-08-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/551 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 36-42 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/551/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/553 2021-01-18T11:14:27Z jap:ART driver

Analisis Peraturan Pemerintah Nomor 23 Tahun 2018: Sudut Pandang Pelaku UMKM Prakosa, Prima Bayu Hidayatulloh, Amir This research was conducted to determine the effectiveness of final tax enforcement for MSME entrepreneurs in terms of tax collection principles and to find out the obstacles faxed by MSME entrepreneurs in implementing the final tax. This research is a qualitative study. The analysis of the determination of final income tax base on government regulation number 23 in 2018 provides an explanation of the phenomenon of imposing final tax on MSME. Data collection techniques used were interviews, which given to nine Batik MSME in the special regional of Yogyakarta. The next activity is analyzing by linking the real conditions with particular review that used as a review that is used as reference and guide in conducting a study. Base on the analysis, it was found that the majority of taxpayer (nine batik MSME) said that MSME left injustice, lack of legal certainty, lack of efficiency, and lack of pleasure in paying taxes. Obstacles in implementing government regulation number 23 in 2018 include the existence of government policies related to taxation when in a state of loss makes MSME difficult, the payment system that e-billing makes it is difficult for some MSME because the resource person does not master the internet and computerization, legal certainly is unclear and the existence of problem related to financial statements that have not been properly arranged. ITB AAS Indonesia 2019-08-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/553 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 99-108 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/553/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/559 2021-01-18T11:14:27Z jap:ART driver

ANALISA PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN BERDASARKAN RASIO RETURN ON ASSET (ROA) PADA PERUSAHAAN JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017 Dewi, Maya Widyana Kusuma, Indra Lila ABSTRACT This study aimed to determine whether or not the effect of operating expense and revenue financial performance on construction services companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. In this study, there are three variables, they are operational (X1), the revenues (X2), and ROA (Y). The research method that used is quantitative method. The samples used by researchers is the Return on Assets (ROA) of the construction services company's operating and revenue in the period 2015-2017. This study uses annual financial statements on construction services companies in the period 2015-2017. Kind of data are secondary, The data collection techniques by means of documentation. Data analysis techniques using multiple linear regression analysis by SPSS version 16.0. Hypothesis test is done by using F-test, t-test, and coefficient of determination. While classical assumption test used this research is normality test, auto correlation test, multicollinearity test, and heteroscedasticity test. The conclusion of this research is that the coefficient of determination operational and revenue affect Return on Assets (ROA) can be saw by R for 26 % and hile the the remaining 94% is influenced by other factors that not examined in this study. So simultaneous operational and revenue has no effect on ROA. Keywords : : operating expense, revenue , ROA (Return On Asset). ITB AAS Indonesia 2019-08-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/559 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 29-35 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/559/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/574 2021-01-18T11:14:27Z jap:ART driver

Analisis Modal Intelektual Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Kinerja Perusahaan Sebagai Variabel Antara Kurniawan, Bayu Aji muslichah, muslichah Intelectual Capital Firm Size Company Performance Firm Value This study examines the effect of intellectual capital and firm size on firm value with the company's financial performance as an intervening variable.. The sample used in this study is a food and beverage company that is listed on the Indonesia Stock Exchange (IDX) it the period 2014-2018. Data obtained by 65 samples. Data of this study is analyzed using path analysis. The results show that intellectual capital and firm size had a positive effect oncompany performance and firm value, and company performance mediate the effect of intellectual capital and firm size on firm value. ITB AAS Indonesia 2019-10-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/574 Jurnal Akuntansi dan Pajak; Vol. 20 No. 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019; 66-80 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/574/pdf Copyright (c) 2019 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/618 2021-01-18T11:14:52Z jap:ART driver

Analisis Faktor Risiko Yang Mempengaruhi Financial Statement Fraud : Prespektif Diamond Fraud Theory Sari, Titi Purbo Lestari, Dian Indriana Tri Discretionary Accrual Financial Statement Fraud Fraud Diamond. Meningkatnya berbagai kasus skandal akuntansi di dunia menyebabkan berbagai pihak berspekulasi bahwa manajemen telah melakukan kecurangan pada laporan keuangan. Penilaian faktor risiko kecurangan banyak yang mengadopsi beberapa standar pengauditan mengenai pendeteksian kecurangan (yakni SAS No.82, ISA 240, dan SAS No.99), dan merujuk pada teori Fraud Triangle. Wolfe dan Hermanson (2004), meningkatkan pendeteksian kecurangan fraud triangle dengan mempertimbangkan elemen keempat, yaitu kemampuan (capability) dan dikenal sebagai Fraud Diamond. Penelitian ini bertujuan untuk menguji pengaruh Fraud Diamond terhadap financial statement fraud. Sampel penelitian ini adalah 29 perusahaan di subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan menggunakan 128 laporan tahunan. Metode analisis data yang digunakan adalah metode analisis regresi linear berganda. Variabel independen dalam penelitian ini terdiri financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, total accrual, dan change in director. Sedangkan variabel dependen dalam penelitian ini adalah Financial Statement Fraud yang diproksikan dengan nilai discretionary accrual dari Modified Jones Model. Hasil penelitian menunjukkan bahwa variabel personal financial need dan total accrual yang berpengaruh positif dan signifikan terhadap financial statemanet fraud. Adapun variabel financial stability, external pressure, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, dan change in director tidak dapat digunakan untuk mendeteksi kecurangan laporan keuangan. ITB AAS Indonesia 2020-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/618 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/618/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/624 2021-01-18T11:14:52Z jap:ART driver

Gender Stereotype dalam Rekruitmen Auditor Pada Kantor Akuntan Publik Susanto, Heri Kholis, Nur Keyword Akuntansi perilaku gender stereotype rekruitmen dan auditor. Penelitian ini bertujuan untuk menganalisis fenomena emansipasi di era modernitas saat ini. Penelitian-penelitian yang berkaitan dengan isu gender dalam akuntansi dan keuangan sudah banyak dilakukan. Tetapi penelitian tersebut lebih bersifat menilai berbagai dimensi akuntan perempuan dan laki-laki yang sudah mapan bekerja disebuah institusi. Penelitian mengenai bagaimana kecenderungan pola gender stereotype, pada proses rekrutmen belum banyak dieksplorasi. Apakah keberadaan auditor perempuan atau laki-laki dalam suatu perusahaan memang sejak awal sudah direncanakan dalam proses rekrutmen dengan mempersyaratkan jenis kelamin.Langkah awal dari penelitian ini adalah mengumpulkan data-data yang berhubungan dengan obyek yang akan digunakan sebagai sample yaitu data Kantor akuntan publik yang ada di Jawa tengah dan DIY. Selanjutnya akan melakukan observasi dan penyebaran kuisioner sebagai sarana untuk memperoleh data yang akan diolah dan dianalisis dengan menggunakan teknik analisis regresi. Hasil penelitian menunjukkan bahwa Bias gender dan Prioritas karyawan laki-laki berpengauruh terhadap Proses rekruitmen auditor di Kantor Akuntan Publik . Keyword: Behavioral accounting, gender stereotypes, recruitment and auditors. ITB AAS Indonesia 2020-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/msword https://jurnal.stie-aas.ac.id/index.php/jap/article/view/624 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/624/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/624/6380 Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/636 2021-01-18T11:14:52Z jap:ART driver

Pengaruh Struktur Modal, Capital Expenditure, Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan BUMN Indonesia. Mispiyanti, Mispiyanti Some previous studies also show different results (research gap) about the factors that influence the value of the company. This study is to find out how the influence of capital structure, capital expenditure, profitability and dividend policy on corporate value in Indonesian BUMN companies partially and simultaneously. The population in this study is Indonesian BUMN companies that went public during 2015 - 2018 with selected samples based on purposive sampling criteria. The results of this study indicate that capital structure has no effect on the value of Indonesian BUMN companies in the 2015-2018 period, while capital expenditure and dividend policy have a positive effect on firm value and profitability has a negative effect on firm value. This indicates the existence of investment opportunities that attract new investors so they will get high returns. Keywords: BUMN companies, capital structure, capital expenditure, company value, dividend policy, profitability. ITB AAS Indonesia 2020-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document https://jurnal.stie-aas.ac.id/index.php/jap/article/view/636 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/636/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/636/6381 Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/641 2021-01-18T11:14:52Z jap:ART driver

Faktor-faktor yang Berpengaruh Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Ma'ruf, M. Hasan Supatminingsih, Sri Perpajakan Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak, tingkat pemahaman pajak, pelaksanaan sanksi dan kualitas pelayanan terhadap kepatuhan pajak dalam membayar pajjak bumi dan banunan (PBB). Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling untuk 100 wajib pajak bumi di Sukoharjo yang memenuhi kriteria. Data yang digunakan adalah data primer melalui kuesioner, yang berisi jawaban responden. Analisis data dalam penelitian ini menggunakan analisis deskriptif dan analisis regresi linier berganda. Hasil dari penelitian ini, pertama: kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan, kedua: tingkat pemahaman berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan, ketiga: pelaksanaan sanksi berpengaruh positif terhadap kepatuhan wajib bumi dan bangunan, yang keempat: kualitas layanan berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan. Hasil penelitian menunjukkan juga bahwa kesadaran wajib pajak, sanksi pajak, pemahaman pajak, dan kualitas layanan secara simultan berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan. ITB AAS Indonesia 2020-01-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/641 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/641/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/677 2021-01-18T11:14:52Z jap:ART driver

Analisis Implementasi Sistem Akuntansi Dan Pengelolaan Keuangan Pada Bank Sampah Kelurahan Bener Kota Yogyakarta Santoso, Fahrul Imam Kurnianingsih, Widiyanti Sistem Akuntansi Pengelolaan Keuangan Laporan Keuangan Accounting Systems Financial Management Financial Statements. In order to realize public awareness of the environment, through PP No.13 of 2012 regarding the need for a paradigm shift in waste management, the government through the village level government promoted the garbage bank program as a form of government concern with the community to protect the environment in applying the 3R principle (Reduce, Reuse, and Recycle). The purpose of this study was to analyze the application of the accounting and financial management system to a garbage bank in the Bener Village, Yogyakarta City. This research is a comparative descriptive qualitative research that describes the implementation of the accounting system and financial management of waste banks in the Bener Village then compares it with the accounting cycle starting from recording transactions to preparing financial statements and how to manage their finances, so a conclusion can be drawn. Analysis tools in data processing in this study using the Nvivo11 program. The results of this study indicate that the implementation of the accounting system and financial management of waste banks in the Bener Village has not been carried out thoroughly and consistently according to the rules of the proper accounting cycle so that it needs to be restructured so that the accounting process at the Waste Bank in the Bener Village can run well. ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/677 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/677/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/688 2021-01-18T11:14:52Z jap:ART driver

Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi Safitri, Devi Silalahi, Sem Paulus E-filling Implementation Fiscus Service Quality Taxpayer Obedience Tax Regulation Comprehension. tax This research is aimed to examine empirically effect of fiscus service quality, tax regulation comprehension, and e-filing system implementation on Small Medium Enterprises (SMEs) Personal Taxpayer obedience, with taxation socialization as moderating variable. Research samples are Personal SMEs registered in Tax Service Office (Kantor Pelayanan Pajak) Pratama Pekanbaru Senapelan. Sampling method uses purposive sampling, and sample size measured by Slovin formula. Analysis method uses Multiple Regression Analysis and Moderated Regression Analysis (MRA). Result of research shows that fiscus service quality and e-filing system implementation have no effect on taxpayer obedience partially, while tax regulation comprehension has significant effect on taxpayer obedience. Further, taxation socialization is failed to moderates the effect of fiscus service quality on taxpayer obedience. Taxation socialization is failed as well to moderates the effect of tax regulation comprehension on taxpayer obedience, and taxation socialization is failed to moderates the effect of and e-filing system implementation on taxpayer obedience. ITB AAS Indonesia 2020-01-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/688 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/688/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/709 2021-01-18T11:14:52Z jap:ART driver

Kemungkinan Penerapan Sistem Informasi Akuntansi Atas Aktivitas Penjualan Pada UMKM Atmojo, Singgih Tiwut The purpose of this study is to find out how Accounting Information Systems are applied to UMKM and how to apply Accounting Information Systems that are effective for UMKM. The form of research is a case study research with data collection techniques using observation, interviews and documentation. The results showed that UMKM had not yet implemented an effective and accurate system. The conclusions of this study are: 1. The control applied is still not effective, 2. The existence of negative findings: a. The absence of accurate records, b. Lack of control in the production and warehouse. There are no financial report. The advice given is that UMKM should improve the system that was previously implemented, the owners of UMKM carry out supervision that authorizes the segregation of duties for each employee, in order to avoid fraud. ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/709 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/709/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/722 2021-01-18T11:14:52Z jap:ART driver

Faktor-Faktor Penentu Audit Judgement Pada Kantor Akuntan Publik (Kap Di Surakarta Dan Yogyakarta) Ismunawan, Ismunawan Triyanto, Eko audit judgment experience independence locus of control task complexity. Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu audit judgment pada kantor akuntan publik yang berada diwilayah Surakarta dan Yogyakarta. Terdapat 7 Kantor Akuntan Publik yang bersedia menjadi objek penelitian. Uji instrument yang digunakan adalah uji validitas dan reliabilitas. Beberapa asumsi klasik yang digunakan yaitu uji normalitas, uji multikolinieritas, uji Autokorelasi dan uji heteroskedastisitas. Penelitian ini menggunakan teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa data yang diperoleh lolos terhadap uji instrumen dan uji asumsi klasik. Analisis berganda menunjukkan bahwa variabel keahlian tidak berpengaruh terhadap audit judgement. Sedangkan variabel pengalaman, kompleksitas tugas, independensi, locus of control berpengaruh terhadap audit judgement. Kata Kunci : audit judgment, experience, independence, locus of control, task complexity. ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/722 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/722/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/725 2021-01-18T11:14:52Z jap:ART driver

Peran Pendidikan Kewirausahaan Dan Love Of Money Terhadap Intensi Berwirausaha Pada Mahasiswa Akuntansi Astungkara, Agni Widayanti, Rochmi accounting student entrepreneurship love of money entrepreneurship education entrepreneurship intention love of money. accounting accounting education The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy through its role in the field of entrepreneurship. It cannot be denied, entrepreneurship is one of the pillars of the country's economy. Therefore entrepreneurial behavior must always be encouraged, one of them through entrepreneurship education. This study will examine the role of entrepreneurship education and the Love of Money towards the intention to entrepreneurship in accounting students. The results showed that entrepreneurship education independently has not been able to encourage intentions for entrepreneurship, but students with high levels of Love of Money have an influence on entrepreneurial intentions. The sample in this study were 70 accounting students at one of the private university in Surakarta. Through this research the university is expected to be able to encourage accounting students to become entrepreneurs, as well as to package the patterns of activities to be more effective and efficient. Keywords: accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money. ITB AAS Indonesia 2020-01-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/725 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/725/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/732 2021-01-18T11:14:52Z jap:ART driver

Pengaruh Partisipasi Penyusunan Pajak Penghasilan Badan Yang Terutang Terhadap Kinerja Bagian PPh Badan Dengan Koreksi Fiskal Sebagai Penentu Kebijakan Adi, Bayu Miradji, Moh Afrizal Participation on the Preparation of the Corporate Income Tax Payable Performance of Corporate Income Tax Fiscal Correction Keywords According to Hidayat (2013) in terms of financial statements, there are many contradictions within the company and the many interests that exist within the company in preparing financial statements to prepare their taxes to be compiled as Corporate Tax Income Tax reports (Article 25 Income Tax) many conflicts in preparing corporate tax reports, starting from income tax article 21 to income tax article 25 of the profit / loss statement, so that the tax return can be reported as a corporate taxpayer, then in this case before reporting and avoiding tax errors, a fiscal correction is needed to carry out tax preparation. According to Agustina (2007) states that in the preparation of taxes it is necessary to have coordination from various parties who use interests in the use of company finances due to future policy determinants.From this research it is found that in the process of preparing corporate tax many companies do not correct fiscal financial reports, many accounts are not included in the tax calculation, so that if used can reduce the tax burden.In addition, companies can be used to gain investor trust and fairness entities.From expenditures and reports can show the fiscal can show the performance of Corporate Income Tax goes well.The second proof that in the tax preparation process using fiscal correction shows the fairness of a tax obligation.In this case the fiscal financial statements and if corrected fiscal will cause good corporate income tax performance.This shows that there are no tax arrears in a corporate entity because the company complies with company regulations. ITB AAS Indonesia 2020-01-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/732 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/732/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/740 2021-01-18T11:14:52Z jap:ART driver

Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan Lestari, Yessy Aryanti Bernawati, Yustrida Fraud Internal Auditor Role Effectiveness. Internal Auditing This study aims to explain the role of internal auditor effectiveness in preventing and detecting fraud. The significance costs incurred due to fraud encourages the importance of strategies to overcome. Internal auditors as one of the functions of an independent appraiser help the company to minimize the occurrence of fraud. Therefore, optimizing its role is necessary to consider in preventing and detecting fraud. This role encourages the entity to make the internal audit function more effective. Aspects considered in creating an effective internal audit role are competence, size, independence, activities, management support for internal audit, and gender of CAE. ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/740 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/740/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/748 2021-01-18T11:14:52Z jap:ART driver

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Di Surabaya Untuk Memilih Karir Menjadi Akuntan Publik Murdiawati, Dewi Accounting Students Interests Career Non-public Accountant Public Accountant accounting and auditing accounting auditing This research would like to examine the factors that can influence the selection of careers in the future of accounting students, especially to choose the profession as a public accountant. This research uses a quantitative approach with a questionnaire method and the number of samples used are 200 respondents. The test equipment uses multiple linear regression analysis using SPSS version 21. Partial results indicate that financial rewards, labor market considerations, professional training, professional recognition, social values, and work environments influence the interest of students in their future career choices, while professional risk is not proven to partially affect the interest of accounting students in choosing career. The results of the study simultaneously show that financial rewards, labor market considerations, professional training, professional recognition, social values, work environments, and professional risk jointly affect student interest in selecting careers in the future. ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/748 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/748/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/754 2021-01-18T11:14:52Z jap:ART driver

Pengaruh Operating Leverage dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Go Publik Sektor Property Dan Real Estate Ningsih, Suhesti Utami, Wikan Budi capital structure financial performance.operating leverage Akuntansi The company's financial performance is a benchmark for the success of managers in running a company. This study aims to determine the effect of operating leverage and capital structure partially or simultaneously on financial performance in the Go Public Company Property and Real Estate Sector. The sampling technique in this study is to use purposive sampling. Data analysis method in this study uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together (F test) and partially (t test) and R2 test (coefficient of determination) carried out to find out how much influence the operating variable leverage (DOL) and capital structure (DER) on financial performance variables (ROA). From the t test results it is known that the variable operating leverage (DOL) and capital structure variables (DER) with a significance value of 0.044 and 0.015 ITB AAS Indonesia 2020-01-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/754 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/754/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/756 2021-01-18T11:14:52Z jap:ART driver

Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate Mulyani, Hani Sri Prihartini, Endah Sudirno, Dadang pajak tunneling exchange rate dan transfer pricing Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid. Often companies do tax planning strategies so that the tax burden that must be borne by the company becomes smaller. Companies usually exploit loopholes from the use of accounting methods allowed by accounting and taxation rules. Transfer Pricing is one of the ways companies take to reduce the tax burden. This study aims to determine and obtain empirical evidence about the effect of tax, tunneling and exchange rates on transfer pricing decisions both partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is descriptive and verification analysis method. The population in this study were 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. Sampling using a purposive sampling method and obtained a sample of 20 companies. The results of this study indicate that partially significant positive effect on transfer pricing decisions, tunneling does not significantly influence the transfer pricing and exchange rate decisions do not significantly influence the transfer pricing decision, but simultaneously the results of this study indicate that taxes, tunneling and exchange rates affect significant to the transfer pricing decision. ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/756 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/756/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/765 2021-01-18T11:14:52Z jap:ART driver

Capital Structure Evaluation Based Company Sizes And Profitability Santoso, Aprih Widowati, Sri Yuni Kurniawati, Emaya Firm Size Profitability Capital Structure akuntansi The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on the IDX. The data used are secondary data using a sample of 13 automotive sector manufacturing companies and components listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using a sensus method. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis (path analysis. The results of this study are: (1) FirmSize significantly has a positive effect on profitability (ROA). (2) Firm Size significantly has a positive effect on capital structure (DER). (3) Profitability (ROA) significantly has a positive effect on capital structure (DER). ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/765 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/765/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/770 2021-01-18T11:14:52Z jap:ART driver

Analisis Penggunaan Siskeudes dalam Pengelolaan Dana Desa Pratiwi, Desy Nur Pravasanti, Yuwita Ariessa The government provides village funds to improve the welfare of rural communities and equitable development. The purpose of this study was to examine internal and external factors that influence the use of Siskeudes. This study uses primary data in the form of questionnaires and distributed to village fund managers in eight districts in Sukoharjo Regency. The sample collection technique in this study uses convenience sampling method and the total number of samples collected is 32 villages. Hypothesis testing uses multiple linear regression. Partial test results indicate that the variable usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) affect the use of Siskeudes. Simultaneous test results show that the perceived usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) together affect the use of Siskeudes. Keywords: behavioral intention to use, perceived usefulness and Siskeudes ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/770 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/770/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/795 2021-01-18T11:15:14Z jap:ART driver

Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Kartu Skor Berimbang Pardanawati, Sri Laksmi Rukmini, Rukmini Fatyasin, Muhammad Luthfi Nur ABSTRACT This study aims to determine the effect of partially and simultaneously financial perspective, customer perspective, internal business perspective, growth perspective and learning on the performance of PT Parama.This research uses a quantitative descriptive approach, with a sample of 33 respondents. Primary data were obtained from questionnaires filled out with questionnaires that had previously been tested for validity and reliability. Data analysis techniques using multiple linear regression analysis. The research results partially obtained financial perspective variables partially affect the performance of PT Parama's company, customer perspective variables partially affect PT Parama's corporate performance, internal business process perspective variables partially affect PT Parama's company performance, growth perspective and learning variables influence partial to the company's performance of PT Parama. The results simultaneously obtained financial perspective, customer perspective, internal business perspective, learning perspective and growth simultaneously influence the performance of the company PT Parama Keywords:Balanced Scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective, corporate performance ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/795 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/795/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/800 2021-01-18T11:14:52Z jap:ART driver

Faktor Penentu Tingkat Efisiensi Kinerja Perbankan Istinfarani, Sofiana Azmi, Fika Discretionary Accrual Financial Statement Fraud Fraud Diamond. This study aims to examine the determinants of the level of efficiency of banking performance as measured by the non-parametric Data Envelopment Analysis (DEA) method. The determinants of the level of efficiency in banking performance include bank size, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans and capitalization. The data in this study were obtained from the Indonesia Stock Exchange (BEI) from 2013 to 2017. The sampling technique used was purposive sampling. The sample used was 160 data from conventional commercial banks in Indonesia. Input variables for calculations using the DEA method are Third Party Funds and Total Assets. While the output variables used are credit distribution and operating income. The results showed that bank size and capitalization did not affect the level of banking efficiency. Meanwhile, Capital Adequacy Ratio and Non-Performing Loans negatifly affect the level of banking efficiency, while the Loan to Deposit Ratio has a positive effect on the level of banking efficiency. ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/800 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/800/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/819 2021-01-18T11:14:52Z jap:ART driver

Faktor-Faktor Yang Mempengaruhi Prestasi Belajar Mahasiswa Program Studi Akuntansi di STIE AAS Surakarta Budiyono, Budiyono Kristiyanti, LMS Emotional intelligence intellectual intelligence learning achievement Accounting students have a fairly strong relationship with the problem to be studied, so researchers use accounting students as research subjects. The ethical attitude of accounting students is considered important because accounting students as prospective accountants, auditors, or managers cannot be separated from accounting practices in the world of work. The purpose of this study was to determine the effect of emotional intelligence (EQ) on the academic achievement of students majoring in accounting at AAS Surakarta. To determine the effect of intellectual intelligence (IQ) on student achievement in accounting majors at AAS Surakarta. To find out there is an influence of emotional intelligence (EQ) and intellectual intelligence (IQ) together on the academic achievement of students majoring in accounting at AAS Surakarta. The research method used is quantitative research methods. Data collection techniques using a questionnaire. Research location at STIE AAS Surakarta. The population used by accounting students is STIE AAS. Data analysis technique uses multiple linear regression. The results of the study contained a positive effect on emotional intelligence on student achievement in accounting at STIE AAS in Surakarta. There is a positive influence of intellectual intelligence on academic achievement of students majoring in accounting at STIE AAS in Surakarta. There is an influence of emotional intelligence and intellectual intelligence together on the academic achievement of students majoring in accounting at STIE AAS Surakarta. ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/819 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/819/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/824 2021-04-10T16:49:29Z jap:ART driver

Pemahaman Usaha Mikro Kecil Menengah Terhadap Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Tentang Penurunan Tarif Pajak Penghasilan Hartadi, Gunawan Suryono, Bambang Mildawati, Titik PP No. 23 of 2018 expectancy theory online systems regulation synchronization UMKM is considered as one of primary contributors to state revenue. Due to its largest tax contributor, UMKM, the Small-Medium Enterprises (SMES), is authorised by government perceiving distinctive final income tax. Since July 1st 2018, its income tax changed from 1% of gross turnover to 0.5% owing to a regulation PP No. 23 of 2018. Therefore, this study aimed to investigate the impact of PP No. 23 of 2018 application on the SMEs' desires to expand their business. Through this regulation, the calculation of income tax for SMEs has been converted 1% of gross turnover to 0.5%. This study applied qualitative research with an expectancy theory. In this study, the interviews were conducted to three informants. As the results, this study indicated that the government regulation assisted improving the desires of SMES to escalate their businesses. Then, the SMES generally did not understand the new regulations due to lack of socialization about PP No. 23 of 2018. Moreover, the regulation was identified as an encouragement so that SMEs would not divert into online sales system. Thus, the respondents running SMEs suggested the government to synchronize both central and regional regulations so that SMEs sectors could be increased rapidly. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/824 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/824/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/859 2021-01-18T11:14:52Z jap:ART driver

Analisis Volatilitas Return Saham PT Antam (Persero) Tbk dan PT Adaro Energy Tbk Dengan Garch, Egarch Dan GJR Maulana, Yasir An extraordinary event that causes shock can affect volatility which causes asymmetric variance and error or commonly called asimetric shock / effect. This paper aims to analyze the volatility of stock returns of PT ANTAM (Persero) Tbk and PT Adaro Energy Tbk in the period of 2008 to 2016. The research results show that ANTM and ADRO have a GARCH effect and also have a leverage effect where the optimal model is found in the GJR model (0,1,1) for ANTM and GJR (1,1,1) for ADRO. Forecasting results shows that ADRO has higher volatility but in a relatively low percentage of volatility about 0.001 while ANTM have a tendency to decrease volatility with a fairly large percentage of volatility about 0.0025. Keywords: Volatility, GARCH, EGARCH, GJR ITB AAS Indonesia 2020-01-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/859 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/859/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/874 2021-01-18T11:14:52Z jap:ART driver

Profiling Selebriti Fraud: Analisis Profil Koruptor di Indonesia DS, Septarina Prita Wardayat, Siti Maria Liyati, Endah MS, Ananda Firly Profiling Corruptor Fraud Actor Fraudster Forensic Accounting Akuntansi This study aims to analyze the profile (profiling) of corruptors in Indonesia. This research was conducted because it saw the problem of corruption in Indonesia as endless. Many government officials from the central government to local governments have been caught by the Komisi Pemberantasan Korupsi (KPK) in carrying out various types of corruption. Losses experienced by the country reached trillions of rupiah. Therefore, efforts to fight, eradicate and prevent corruption in Indonesia can be done through profiling analysis. This research is a qualitative research with descriptive method. The object of this research is the entire biodata of corruption convicts on the official website of the KPK (https://acch.kpk.go.id/id/jejak-kasus) during 2005 to 2016. The results of the study show that corruptors in Indonesia are 89% Male and state losses reached Rp1,159,101,252,520,-; 43.6% have S1 education and cause state losses of up to Rp180,936,238,257,-; 49% occupy the position of top/executive and cause state losses amounting to Rp 859,333,150,609,-; 72% are in government agencies; and organizations that are often victims of corruption 81.2% are government agencies. ITB AAS Indonesia 2020-01-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/874 Jurnal Akuntansi dan Pajak; Vol. 20 No. 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/874/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/943 2021-01-18T11:15:14Z jap:ART driver

Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan Nainggolan, Edisah Putra Sari, Maya Alpi, M. Firza Jufrizen, Jufrizen tax consultant career selection This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/943 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/943/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/981 2021-04-10T16:52:44Z jap:ART driver

Perencanaan Pengelolaan Keuangan Desa (Studi Kasus pada Desa Jlumpang, Kecamatan Bancak, Kabupaten Semarang) Zulaifah, Ifatul Ambar Tujuan dari penelitian ini adalah untuk mendeskripsikan penerapan prinsip akuntabilitas, transparasi dan prinsip partisipasi dalam tahap perencanaan keuangan desa. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dan Sumber data yang digunakan merupakan data primer yang diperoleh dengan metode wawancara mendalam (In-Depht Interview) dan Observasi dengan aparat desaJlumpang serta masyarakat desa Jlumpang. Hasil dai penelitian Perencanaan pengelolaan keuangan desa pada Desa Jlumpang menunjukkan bahwa Pemerintah Desa Jlumpang telah menerapkan prinsip akuntabilitas, transparasi dan prinsip partisipasi dalam pengelolaan keuangan desa. Pemerintah Desa Jlumpang bertanggungjawab kepada masyarakat, BPD, dan Bupati untuk melaksanakan kegiatan yang telah disusun dalam musyawarah desa. Keterbukaan akses informasi rencana kegiatan yang telah disusun disampaikan kepada masyarakat luas dengan pemasangan baliho berisi informasi APBDes. Adanya masyarakat yang ikut serta dalam musyawarah desa, masyarakat disitu tidak Cuma hadir saja akan tetapi masyarakat juga menyampaikan pendapat disetiap perwakilan padukuhan. Kata Kunci: Perencanaan, Pengelolaan, Keuangan Desa ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/981 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/981/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/985 2021-07-01T19:18:58Z jap:ART driver

Determinant Compliance With People's Tax Obligations Yulianti, Yulianti Widowati, Lisa Sari Santoso, Aprih Taxation Awareness Knowledge Compliance Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty had a positive effect on individual taxpayer compliance. Knowledge of taxation, awareness, and knowledge of tax amnesty affect individual taxpayer compliance by 55.7%, while the remaining 44.3% is influenced by other variables. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/985 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/985/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1007 2021-04-10T16:50:54Z jap:ART driver

Pengaruh Sistem Informasi Akuntansi, Pengembangan Sumber Daya Manusia Terhadap Pengendalian Intern dan Laporan Keuangan yang Handal Mahendra, Denny Santosa, Jarot Haryanto, Aris Tri Accounting Information Systems human resource development internal control Reliable Financial Statements Jurnal Akuntansi dan Pajak The Boyolali District Government succeeded in obtaining a Fair Opinion without Exception (WTP) opinion from the Financial Supervisory Agency after conducting an audit of the Boyolali Regency's financial statements in 2016. The Accounting Information System and Human Resource Development System had a significant effect on Internal Control. Accounting Information Systems, Human Resource Development and Internal Control have a significant effect on Reliable Financial Statements. The population of this study is the Regional Work Unit (SKPD) which is responsible for making financial reports in Boyolali Regency, as many as 75 employees. The sampling technique in this study is the census. The results showed that the Accounting Information System has a significant effect on internal control. Human resource development has a significant effect on internal control. Accounting Information Systems have a significant effect on reliable financial statements. Human resource development has a significant effect on reliable financial statements. Internal control has a significant effect on Reliable Financial Statements. The results of the path analysis are known to track the development of human resources on reliable financial statements, which is the dominant or effective path to improving reliable financial statements. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1007 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1007/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1008 2021-07-01T19:21:35Z jap:ART driver

Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Triono, BRM Suryo Dewi, Septiana Novita Internal Control System Quality of Daera Government Financial Reports JEL Clasification ( JEL H11) The purpose of this study is to provide empirical evidence about the analysis of the influence of the internal control system on the quality of local government financial reports (Empirical Study on SKPD of Sukoharjo Regency). The analysis technique used in this study is the data quality test which includes validity test and reliability test, classic assumption test which includes normality test, multicollinearity test and heteroscedasticity test, multiple linear regression equation test, and hypothesis test which includes t test, F test, and R2 Test. The results of the study indicate that the Control environment has a significant effect on the Quality of Local Government Financial Reports. Risk Assessment has a significant effect on the Quality of Local Government Financial Reports. Control activities have no significant effect on the Quality of Local Government Financial Reports. Information and Communication have a significant effect on the Quality of Local Government Financial Reports. Monitoring has a significant effect on the Quality of Local Government Financial Reports. The results of the F test show that there are significant independent variables together on the dependent variable. Based on R2 test results show that the ability of control environment variables, risk assessment, control activities, information and communication, and monitoring can explain the variable quality of local government financial statements of 69%. and the remaining 31% is explained by other independent variables ITB AAS Indonesia 2020-07-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1008 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1008/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1018 2021-07-01T19:20:50Z jap:ART driver

Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia Okfitasari, Antin Sundari, Sundari Meikhati, Ety ketepatwaktuan karakteristik pemda PAD opini audit Akuntansi Pemerintahan This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, regional wealth (PAD), status and governmental spending. All of the samples are 453 City across Indonesia that has profile report as regulated by BPK database. The results showed the size of local governmental had positive effect totimeliness but the governmental revenue had negative effect. The others variables, governmental status, governmental spending and audit opinion, had no significant effect to timeliness ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1018 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1018/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1029 2021-04-10T16:50:24Z jap:ART driver

Pengetahuan Dan Kesadaran Masyarakat Dalam Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Dusun Kalipanggang Desa Candirejo Tuntang Kusumaningrum, Feny Retno Luhsasi, Dwi Iga Sitorus, Destri Sambara Knowledge Awareness Obedience Land and Building tax The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't really understand yet about the rules and the purpose of property tax so they need to re-explain, taxpayers only know the sanction of a fine for it’s been written in SPPT (a letter of tax notification). The awareness of taxpayers is so low because they let their tax arrear for years. Most of the taxpayers prioritize the primary and secondary needs than pay their tax, it's also because the small amount of income taxpayers. The things needed to raise the awareness of paying property tax are to improve the public services, especially in property tax and provide an explanation, which taxpayers have been given information and knowledge about the role and benefit of property tax so people can raise the awareness in order to do their duty tax. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1029 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1029/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1033 2021-01-18T11:15:14Z jap:ART driver

Pengaruh Pengalaman Dalam Memoderasi Persepsi Kemudahan Terhadap Intensitas Penggunaan E-Filing Widiastutik, Ayu Oktaviani, Rachmawati Meita Perceived ease to use experince intersity The research aims to know the influenced of perceived ease to use and experince as a moderating variable in the taxpayer intensity in to use e-filing as a means of tax reporting. The variables used in this study was the dependent variable is the intensity in using the e-filing and it’s independent variable is perceived ease to use and as well as experince. The data used in the search is the primary data using questionnaries. The number of sample used in this 100 private person that taxpayers have NPWP and use e-filing. This sample collection method was purposive sampling. The data analysis techniquese is multiple linear regression analys. Based on the result of the search showed that perceived ease to use and as well as experince of significant to the intensity of taxpayers in using the e-filing. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1033 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1033/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1033/6397 Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1064 2021-07-01T19:19:57Z jap:ART driver

Analisis Determinan Perataan Laba : Pendekatan Indeks Eckel Suhartono, Sugi Hendraswari, Vika Income Smoothing Financial Leverage Cash Holding. Financial Accounting Profit is an important thing for the survival of the company. Investors often only pay attention to profits without regard to the procedures used to generate earnings information. Income smoothing is a tool to minimize the fluctuations in earnings that will be reported and more to cover the information that should be disclosed. This study aims to examine the effect of return on assets, net profit margins, financial leverage, company size, and cash holding on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample of this research is manufacturing companies listed on Indonesia Stock Exchange during the 2016-2018 period. The total sample used was 69 companies with observational data obtained as many as 207 samples over three years. The sampling technique used was non-probability sampling using a purposive sampling method and the analysis technique used was logistic regression analysis with the help of SPSS 22.0 software. The conclusion of this study is that return on assets and firm size negatively affect the income smoothing practices, net profit margins have a positive effect on income smoothing practices, financial leverage and cash holding have no effect on income smoothing practices. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1064 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1064/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1076 2021-01-18T11:15:14Z jap:ART driver

Intellectual Capital Utilization And Intellectual Capital Growth In Improving Current And Future Financial Performance In Asean In The Era Of Asean Economic Community Pratama, Bima Cinintya Wibowo, Hardiyanto Innayah, Maulida Nurul Bagis, Fatmah Intellectual Capital Rate of Growth of Intellectual Capital Firm Financial Performance. This paper examines the association between intellectual capital (IC), rate of growth of intellectual capital (ROGIC), and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and the rate of growth of Intellectual capital is tested towards firm financial performance, namely current financial performance and future financial performance. Panel data regression model analysis is used for a sample of manufacturing companies in ASEAN countries, namely Indonesia, Malaysia, Philippines, Thailand, and Singapore during 2015-2018. The results showed that intellectual capital and ROGIC has a positive effect on firm financial performance, both current and future performance. This result indicates that intellectual capital can generate higher financial performance for the firms, both in the current period and until the future period. A similar result also found in the relationship between ROGIC which is the rate of growth of IC toward firm financial performance. This result implies that firms should utilize and maintain intellectual capital together with maintaining IC growth (ROGIC) to maintain and preserve its performance in the current and future term. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1076 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1076/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1078 2021-01-18T11:15:14Z jap:ART driver

Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas Yuliusman, Yuliusman Kusuma, Indra Lila Good Corporate Governance company value disclosure of Corporate Social Responsibility profitability. This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corporate Social Responsibility is able to moderate the relationship between Good Corporate Governance and corporate value. Third, profitability is not able to moderate the relationship between Good Corporate Governance and firm value. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1078 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1078/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1084 2021-01-18T11:15:14Z jap:ART driver

Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY) Prasetyaningrum, Nurita Elfani Rukmini, Rukmini organizational commitment independence integrity understanding of good governance auditor performance This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/msword application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1084 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1084/6401 https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1084/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1088 2021-01-18T11:15:14Z jap:ART driver

Kesadaran Membayar Pajak Memediasi Hubungan Pengetahuan Perpajakan Terhadap Kemauan Membayar Pajak Purnamasari, Popy Oktaviani, Rachmawati Meita Knowledge of tax awareness of paying taxes willingness to pay taxes This study aims to examine and analyze the influence of knowladge taxation on the willingness to pay taxes with the awareness of paying taxes as an intervening variabel. The population in this study is the UMKM taxpayer who has an NPWP and is registered with the Semarang Coperation and UMKM Office. Thi study used a nonprobabilitas sampling technique with purpopsive sampling method of 100 respondents. Data analysis of this study using multiple linear analysis and path analysis. The results of the study indicate that the variabel knowledge of tax have a significant positive effect the awareness of paying taxes. Awareness of paying taxes have a significant positive effect the willingness to pay taxes. Knowledge of tax have a significant positive effect on the willingness of pay taxes. ITB AAS Indonesia 2020-07-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1088 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1088/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1097 2021-01-18T11:15:14Z jap:ART driver

Metode Altman Z-Skor Dalam Memprediksi Kepailitan Di Semua Koperasi Kredit Di Kabupaten Maumere Rangga, Yoseph Darius Purnama Herdi, Henrikus Mitan, Wilhelmina Altman Z-Score co-operative credit bankruptcy. Abstract Problems that often occur in a cooperative are usually caused by financial problems. To measure the level of financial health cooperatives can be used analysis of financial ratios using the Altman Z-Score model. This research aims to predict bankruptcy in the credit Union of the regional government Puskopdit, Maumere, using the Altman Z-Score model. The samples in this study were credit cooperatives of the main district Puskopdit in 2015-2017 consisting of 16 cooperatives. The data source used is the secondary data in the form of cooperative financial statements. The analytical technique used is the Altman Z-Score Bankruptcy Prediction model. The results showed that there is a cooperative that has been in the healthy category during the year 2015-2017, namely Torch Mas Cooperative, Tuke Jung, Ortal, Plantation, star East, and Serba Te. In the years 2015 and 2016 Kelubagolit cooperatives entered in the category of gray area, but in the year 2017 the cooperative is in a healthy category. In addition, there are cooperatives during the year 2015-2017 in the category of gray area namely Sube Huter Cooperative, Tuke Ler, Hiro Heling, Bina Pertiwi, and Surya Sakti. The cooperatives of San Dominggo in 2015 and 2016 were in the category of bankruptcy, but the following year entered the gray area category. The cooperative in the category of bankruptcy from 2015-2017 is the youth cooperative Hokeng and Ankara. In the year 2015 Plelu Meluk Cooperative entered in the category of gray area, the cooperative's performance continued to decline and in the year 2016 and 2017 the cooperative was entered in the category of bankruptcy. In the years 2018, Hokeng Youth Cooperative experienced an amalgamation with Mitan Gitan Cooperative. This indicates that the accuracy level of the Altman Z-Score model is high.. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1097 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1097/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1102 2022-11-04T09:41:08Z jap:ART driver

Tax Aggressiveness in Manufacturing Companies in Indonesia Hasyim, Fuad Jiwayana, Adhi Kresna tax aggressiveness earning leverage profitability CBTR panel data This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect. ITB AAS Indonesia 2021-07-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1102 Jurnal Akuntansi dan Pajak; Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021; 26-38 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1102/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1110 2021-04-13T13:41:26Z jap:ART driver

Kinerja Perusahaan Tekstil dan Garment Darmanto, Darmanto ismawati, kun capital structure financial performance industry term1 ABSTRACT: Bussiness competition in the textile and garment industry is now increasingly high, need to be managed properly, especially it’s financial performance. This study aims to determine the effect of capital structure on financial performance on textile and garment companies listed on the Indonesia Stock Exchange in 2016-2018 both partially and simultaneously. Capital structure is measured by Debt to Asset Ratio (DAR) (X1), Debt to Equity Ratio (DER) (X2), and Long term Debt to Equity Ratio (LtDER)(X3). Company performance is measured by Return on Investment (ROI) (Y). This research is a quantitative case study. Secondary data obtained from the annual financial statetments. The population of the research are 21 companies. The number of samples in this study were 8 companies. The analysis technique used is multiple regression to test the effect of independent variables on the dependent variable. The results showed that partially DAR and DER variables significantly influence the ROI, while the LtDER variable has no significant effect on ROI. All three variables have a significant effect on ROI simultaneousl. ITB AAS Indonesia 2020-07-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1110 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1110/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1147 2021-07-01T19:22:08Z jap:ART driver

Pengaruh kemandirian daerah, kinerja pemerintah daerah, dan sistem pengendalian intern terhadap akuntabilitas pelaporan keuangan Oktaviani, Matilde Agnes Sari, Dian Purnama accountability regional independence government performance internal control system Akuntabilitas pelaporan keuangan pemerintah daerah merupakan hal yang sangat penting dalam proses pengelolaan keuangan daerah. Bentuk akuntabilitas keuangan daerah diwujudkan dalam laporan keuangan, yang telah diperiksa oleh pihak independen yaitu Badan Pemeriksa Keuangan (BPK) yang bertanggung jawab dalam memeriksa kewajaran laporan keuangan dan memberikan opini audit untuk menentukan tingkat akuntabilitas pelaporan keuangan daerah. Tanggung jawab pemerintah untuk memberikan penjelasan kepada pihak-pihak yang berkepentingan terkait informasi keuangan yang disampaikan melalui laporan keuangan harus dijalankan dengan prinsip akuntabilitas. Hal ini bertujuan agar pemerintah mendapatkan kepercayaan publik dalam mengelola keuangan negara, sehingga dapat mensejahterakan masyarakat dalam rangka meningkatkan pemerataan pembangunan disetiap daerah. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kemandirian daerah, kinerja pemerintah dan sistem pengendalian intern terhadap akuntabilitas pelaporan keuangan daerah. Akuntabilitas pelaporan keuangan diukur menggunakan opini audit. Populasi penelitian ini adalah seluruh kabupaten/kota di provinsi Jawa Timur dengan teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan adalah 38 kabupaten/kota di provinsi Jawa Timur tahun 2015-2018. Dalam penellitian ini metode pengumpulan data menggunakan metode dokumentasi data sekunder berupa laporan keuangan pemerintah daerah dan analisis data menggunakan regresi logistik dengan bantuan SPSS 23. Hasil penelitian menemukan bahwa kemandirian daerah dan kinerja pemerintah berpengaruh positif terhadap akuntabilitas pelporan keuangan, sedangkan sistem pengendalian inten tidak berpengaruh terhadap akuntabilitas pelaporan keuangan. ITB AAS Indonesia 2020-07-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1147 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1147/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1154 2021-04-10T16:53:25Z jap:ART driver

Pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat di Kantor SAMSAT Pati Nasihah, Dzurrotin Public services are services provided by the government to the community. The services provided must be quality, directed and maximum. The SAMSAT office Pati is an agency that serves for the management of (1) Customs transfer of motor vehicle an average of 5,057 vehicles and 442 cars a month and (2) Vehicle tax totaling 8,959 units monthly and 4,289 for cars. The purpose of this study explains the empirical test results of the influence of SAMSAT service quality in Pati with indicators of attitude, speed, empathy, appearance and knowledge. The four standards are assessed by the community from the service experience obtained. This research uses a quantitative research approach. This type of research is field research. The method used is survey. Data analysis techniques used are the validity and reliability of the instrument, the classic assumption test, and the hypothesis test. Based on the calculation results F count is greater than the F table (46.392> 3.30). The results of hypothesis testing indicate that there is a significant influence between good quality (reliability, responsiveness, assurance, empathy and physical evidence) on the satisfaction of motor vehicle taxpayers in SAMSAT Pati. ITB AAS Indonesia 2020-07-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1154 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1154/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1156 2021-01-18T11:15:14Z jap:ART driver

Dividend Payout Ratio, Earning Per Share, Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan LQ45 Estiasih, Soffia Pudji Prihatiningsih, Endang Fatmawati, Yulia Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh Dividend Payout Ratio (DPR), Earning Per Share (EPS) dan Debt to Equity Ratio (DER) secara parsial maupun simultan terhadap Harga Saham Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2017. Pengumpulan data dalam penelitian ini dilakukan dengan metode dokumentasi. Teknik pengambilan sampel menggunakan Purposive Sampling. Jumlah sampel dalam penelitian ini sebanyak 29 perusahaan dengan periode tahun 2016-2017 sejumlah 58 pengamatan. Teknik analisis data menggunakan regresi linier berganda, dengan program SPSS 20. Hasil pengujian secara parsial melalui uji t menunjukkan bahwa variabel Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio berpengaruh secara signifikan terhadap Harga Saham. Sedangkan hasil pengujian secara simultan melalui uji F menyatakan bahwa Fhitung sebesar 37,723 > Ftabel sebesar 2,77 hal ini menunjukkan bahwa Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio berpengaruh secara signifikan terhadap Harga Saham. Nilai Adjusted R Square (R2) sebesar 65,9% artinya Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio dipengaruhi harga saham, sedangkan sisanya sebesar 34,1% dipengaruhi oleh variabel lain, selain variabel yang diteliti. ITB AAS Indonesia 2020-07-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1156 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1156/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1159 2021-01-18T11:15:14Z jap:ART driver

Analisis Pengaruh Rasio NPL, BOPO Dan CAR Terhadap Kinerja Keuangan Pada Bank Umum Konvensional Yang Terdaftar Di BEI Ningsih, Suhesti Dewi, Maya Widyana CAR NPL. BOPO financial performance This study aims to analyze the effect of CAR, NPL and BOPO partially or simultaneously on financial performance at banks. The sample in this study is conventional commercial banks listed on the IDX, with samples that meet the sample criteria as many as 22 banks in a period of 3 years. The results of the research F test results of 0,000 indicate that the model is feasible to use. It also proves that the NPL, BOPO and CAR variables together influence the financial performance of commercial banks listed on the IDX. T test results show NPL and BOPO with a significance value of 1.010 and 0.000, this means that NPL and BOPO have a positive effect on the financial performance of commercial banks listed on the IDX while CAR with a t value of 0.682, which means greater than 0.05, the CAR has no effect on the financial performance of commercial banks listed on the IDX. The influence of the NPL, BOPO and CAR variables on the performance of the Bank's financial performance of the remaining 76.5% by 23.5% is influenced by other variables not examined in this study ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1159 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1159/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1161 2021-01-18T11:15:14Z jap:ART driver

Review Laporan Keuangan Baznas Kabupaten Magelang dengan PSAK 109 Yanuar, Fuad Amriya, Yassirly Priyono, Nuwun Amil Zakat Institution BAZNAS Financial Statements PSAK 109 The National Amil Zakat Agency (BAZNAS) is the official and only body formed by the government based on Presidential Decree No. 8 of 2001 which has the duties and functions of collecting and distributing zakat, infaq, and alms (ZIS) at the national level. BAZNAS is declared as a non-structural government institution that is independent and is responsible to the President through the Minister of Religion. Thus, BAZNAS together with the Government is responsible for overseeing the management of zakat which is based on: Islamic law, trust, expediency, justice, legal certainty, integrated and accountability. PSAK 109 is one of the financial standards set for the amil zakat body which is expected to realize reporting uniformity and simplicity of recording. So that the public can read the zakat manager's accounting reports and oversee their management so that muzzaki believes in channeling zakat through the amil zakat body. This condition occurs in BAZNAS Magelang Regency which has presented the report well. PSAK 109 consists of five components, namely the cash flow statement report, balance sheet (statement of financial position), report on changes in funds, statement of assets under management and notes to financial statements. This research uses applied research with a qualitative approach. This research was conducted in four stages, namely data collection conducted by interviews and documentation, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the financial recording system at BAZNAS Magelang Regency is in accordance with PSAK 109. ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1161 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1161/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1165 2021-01-18T11:15:14Z jap:ART driver

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Pravasanti, Yuwita Ariessa taxpayer awareness tax compliance tax sanctions taxation socialization understanding taxation procedures This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes ITB AAS Indonesia 2020-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1165 Jurnal Akuntansi dan Pajak; Vol. 21 No. 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1165/pdf Copyright (c) 2020 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1190 2021-11-14T06:39:01Z jap:ART driver

Pengaruh Pemberian Bantuan Langsung Masyarakat, Pinjaman Bergulir, Pelatihan Dan Pendampingan Terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) (Studi Pada Program PNPM Mandiri Pedesaan Pada Anggota Kelompok Swadaya Masyarakat Di Kecamatan Jumantono Karanganyar) Widiastuti, Erni Sarsiti, Sarsiti Rukmini, Rukmini Pemberian bantuan langsung masyarakat pinjaman bergulir pelatihan dan pendampingan dan Peningkatan Mata Pencaharian Keluarga (PMPK) Direct community assistance revolving loans training and assistance and increasing family livelihoods (PMPK) akuntansi ABSTRAK: Penelitian ini bertujuan untuk mengetahui pengaruh pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui program PNPM pedesaan di Kecamatan Jumantono Karanganyar baik secara pasial maupun secara simultan. Hipotesis dalam penelitian ini adalah: diduga pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan berpengaruh signifikan terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui program PNPM pedesaan di Kecamatan Jumantono Karanganyar baik secara parsial maupun secara simultan. Data yang diperlukan dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner. Sampel penelitian yang digunakan sebanyak 84 responden. Analisis data yang digunakan dalam penelitia ini adalah analisis data deskriptif, uji regresi berganda, uji t, uji F dan uji koefisien determinasi. Hasil analisis regresi diperoleh persamaan regresi: Y = -4,118 + 0,539X1 + 0,508 X2 + 0,242 X3. Analisis data dalam penelitian ini dapat disimpulkan pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan berpengaruh terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui program PNPM pedesaan di Kecamatan Jumantono Karanganyar baik secara pasial maupun secara simultan. ABSTRACT: This study aims to determine the effect of providing direct community assistance, revolving loans, training and mentoring to increase family livelihoods (PMPK) members of Community Self-help Groups (KSM) through the PNPM rural program in Jumantono Karanganyar District both pasially and simultaneously. The hypothesis in this study is: allegedly providing direct community assistance, revolving loans, training and mentoring has a significant effect on increasing family livelihoods (PMPK) members of Community Self-help Groups (KSM) through the PNPM rural program in Jumantono Karanganyar District, both partially and simultaneously. The data needed in this study are primary data obtained from the answers to the questionnaire. The research sample used was 84 respondents. Analysis of the data used in this research is descriptive data analysis, multiple regression test, t test, F test and coefficient of determination test. Regression analysis results obtained by the regression equation: Y = -4,118 + 0,539X1 + 0,508 X2 + 0,242 X3. Data analysis in this study can be concluded that direct community assistance, revolving loans, training and mentoring have an effect on increasing family livelihoods (PMPK) members of Community Self-help Groups (KSM) through the PNPM rural program in Jumantono Karanganyar District, both pasially and simultaneously. ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1190 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1190/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1309 2021-11-14T06:39:01Z jap:ART driver

Pengaruh Kinerja Keuangan, Umur Sukuk, Reputasi Auditor Dan GCG Terhadap Peringkat Sukuk Muhammad, Rifqi Aisyah, Siti Good corporate governance sukuk reputasi auditor umur sukuk Penelitian ini bertujuan untuk mengetahui profitabilitas, leverage, ukuran perusahaan, pertumbuhan perusahaan, umur sukuk, reputasi auditor, dan Good Corporate Governance (GCG) terhadap peringkat sukuk. Tujuan adanya peringkat ini adalah untuk memberikan informasi kepada para investor mengenai keadaan penerbit sukuk dan resiko apa saja yang akan ditanggung, sehingga peringkat sukuk dapat dijadikan sebagai salah satu alat pertimbangan investor dalam melakukan investasi. Sampel dalam penelitian ini adalah perusahaan penerbit sukuk yang diperingkat oleh lembaga pemeringkat Standard & Poor’s Rating pada tahun 2013-2018. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 16 perusahaan yang menjadi sampel penelitian. Analisis data dilakukan dengan model regresi linear berganda dan menggunakan software EViews 9.0. Hasil dari penelitian ini menunjukan bahwa profitabilitas dan Good Corporate Governance (GCG) berpengaruh negatif dan signifikan terhadap peringkat sukuk. Leverage, ukuran perusahaan, pertumbuhan perusahaan dan umur sukuk berpengaruh negatif dan tidak signifikan terhadap peringkat sukuk. Reputasi auditor berpengaruh positif tidak signifikan. ITB AAS Indonesia 2021-01-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1309 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1309/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1319 2021-11-14T06:39:01Z jap:ART driver

Model Pengendalian Internal Pesantren Mujib, Abd. Wardayati, Siti Maria Miqdad, Muhammad Fraud and Prevention Internal Control Pondok Pesantren Spirituality Internal Control This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of supports expected to be able to prevent fraud and become an effective means to achieve goals is the internal control. The qualitative researchis conducted with a strategy grounded theory at Pondok Pesantren Salafiyah Syafi’iyah Sukorejo. The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities. These elements of spirituality are categorized as the following, namely 1) the categories of beliefs and attitudes consisting of iman, akhlak, amanah, spiritual connection and barokah, 2) practice consisting of niat, khidmah, musyawarah and istikharah, 3) management consisting of Pengasuh Pesantren, centralization and salaf-khalaf, and 4) pesantren heritage consisting of ibadah, wirid, hizib and istiqamah. These spiritual elements become effective fortress for pesantren in carrying out all its activities, and are named Spiritual-based Internal Control ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1319 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1319/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1335 2021-11-14T06:39:01Z jap:ART driver

Apakah Penerapan Standar Akuntansi, Kompetensi Sumberdaya Manusia serta Peran Auditor Internal mempengaruhi Kualitas Laporan Keuangan? Kabib, Nur Hayati, Siti Nur Fatimatuzzahra, Siti SAP SDM Manusia Auditor Internal Laporan Keuangan Penelitian ini memiliki tujuan untuk menganalisis penerapan standar akuntansi pemerintah, kompetensi sumber daya manusia, dan peran auditor terhadap kualitas laporan keuangan pemerintah Kota Salatiga. Metode penelitian yang digunakan dalam penelitian ini menggunakan penelitian kuantitatif. Kriteria dari responden penelitian ini adalah semua pejabat pemerintah yang terlibat dan berhubungan secara teknis dalam pengelolan dan penyusunan laporan keuangan dalam instansi Pemerintah Daerah Kota Salatiga. Data diolah menggunakan uji regresi linier berganda dengan alat bantu perangkat lunak SPSS. Hasil penelitian ini membuktikan semua varaibel independen memiliki pengaruh positif signifikan terhadap variable dependen, secara parsia; maupun secara sinultan. ITB AAS Indonesia 2021-01-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1335 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1335/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1340 2021-11-14T06:39:01Z jap:ART driver

Pengaruh Pemahaman, Trust, Dan Transparansi Lembaga Zakat Terhadap Minat Masyarakat Membayar Zakat Pada BAZNAS Kabupaten Luwu hildawati, hildawati Antong, Antong Ramadhan, Abid ABSTRACT The purpose of research is for examine in empirical influence comprehension, trust, and transparency on zakat organization to society interest pay zakat to BAZNAS LUWU area. Subject to use in the research is independent subject (comprehension, trust, and transparency on zakat organization) but dependent subject is (interest). Research do this on Luwu Area with take population muzakki from Badan Amil Zakat Nasional (Baznas). Research kind to use this quantitative descriptive approach with survey method. Population in research is Muzakki it has name on registered BAZNAS Luwu Area. Interpretation technic sample use Accidental samping method is so easy sample to access. Amount determining sample use Slovin formulation. Sample amount to success process data has 68 people. Analysis data tecnic for use in research is Multiple Regresion linear with SPSS Version 23. Result from hypotheses test on research in a partial indication value t count for subject comprehension as big as -0,397. And for trust as 3,394 and for transparency on zakat organization as 4.114. so, result from t count show it in a partial subject comprehension nothinginfluenceto society interest pay zakat to Baznas Luwu Area but subject trust and transparency on zakat organization has influence to society interest pay zakat to Baznass Luwu Area. Keywords: Zakat, BAZNAS, Comprehension, Trust, Transparency, Interest, Muzakki. ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh pemahaman, trust, dan transparansi lembaga zakat terhadap minat masyarakat membayar zakat pada BAZNAS Kabupaten Luwu. Variabel yang digunakan dalam penelitian ini, yaitu variabel independen (pemahaman, trust, dan transparansi lembaga zakat) sedangkan variabel dependen (minat). Penelitian ini dilakukan di Kabupaten Luwu dengan mengambil populasi muzakki dari Badan Amil Zakat Nasional (BAZNAS). Jenis penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan menggunakan metode survey. Populasi dalam penelitian ini adalah muzakki yang namanya terdaftar di BAZNAS Kabupaten Luwu. Teknik pengambilan sampel menggunakan metode Accidental Sampling yaitu sampel yang paling mudah untuk diakses. Penentuan jumlah sampel menggunakan rumus Slovin. Jumlah sampel yang datanya berhasil diolah yaitu sebanyak 68 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan menggunakan program SPSS Versi 23. Hasil dari pengujian hipotesis dalam penelitian ini secara parsial ditunjukkan nilai t hitung untuk variabel pemahaman sebesar -0,397, untuk variabel trust sebesar 3,394 dan variabel transparansi lembaga zakat sebesar 4,114. Jadi, hasil dari uji t membuktikan bahwa secara parsial variabel pemahaman tidak berpengaruh terhadap minat masyarakat membayar zakat pada BAZNAS Kabupaten Luwu. Sedangkan variabel trust dan transparansi lembaga zakat berpengaruh terhadap minat masyarakat membayar zakat pada BAZNAS Kabupaten Luwu. Kata Kunci: Zakat, BAZNAS, pemahaman, trust, transparansi, minat, muzakki ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1340 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1340/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1388 2021-11-14T06:39:01Z jap:ART driver

Adaptasi Laporan Keuangan Pada Entitas Nonlaba Berdasarkan Isak 35 (Studi Kasus pada Universitas Ibrahimy Sukorejo Situbondo) Shoimah, Imro'atun Wardayati, Siti Maria Sayekti, Yosefa laporan keuangan entitas nonlaba ISAK 35 (sesuaikan dengan klasifikasi JEL) This research aims to analyze and adapt the financial reporting of non-profit entities based on Interpretation of Financial Accounting Standards 35 (ISAK 35): concerning the Presentation of Financial Statements for Non-Profit Oriented Entities. Namely the interpretation of the Statement of Financial Accounting Standards 1 (PSAK 1): concerning the Presentation of Financial Statements. For other accounting provisions for non-profit entities, it refers to the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) and Sharia Accounting Standards (SAS). Qualitative research was conducted with a case study at the University of Ibrahimy Sukorejo Situbondo. The results of this study, it is necessary to change the accrual basis recording method with the double entry system, preparation of adjusting journals to then compilation of financial position reports, comprehensive income reports, changes in net assets reports, cash flow reports and notes on financial reports based on ISAK 35. Adaptation of university financial reports Ibrahimy based on ISAK 35 is carried out by adjusting the required account posts by Ibrahimy University with the accounts stated in the Interpretation of Financial Accounting Standards 35 (ISAK 35) ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1388 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1388/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1396 2021-11-14T06:39:01Z jap:ART driver

Transparansi Pelaporan Keuangan: Apakah Berdampak terhadap Penghindaran Pajak dan Nilai Perusahaan Safitri, Ningtias Sari, Dahlia Firm Value Tax Avoidance Transparency This purpose of this study is to examine the effect of transparency on tax avoidance, the effect of tax avoidance on firm value, and the effect of transparency on relationship between tax avoidance on firm value. The sample of this study consists of 66 manufacture companies during the period of 2010-2014, with 330 total observation. The results showed that company transparency with a proxy accrual discretion and audit quality would reduce tax avoidance. It means the higher the company's transparency, the lower the tax avoidance. The results showed that tax avoidance did not affect firm value. It probably due to tax avoidance that can be interpreted as negative, positive, or neutral information by investors. The results showed that corporate transparency did not affect the relationship between tax avoidance and firm value. This result shows that investors have not seen corporate transparency as a positive signal for the valuation of company shares. The contribution of this research is to use a comprehensive proxy in measuring financial transparency, namely earnings quality, audit quality, and stock trading volume. This research implies that financial transparency or disclosure of corporate financial information is not proven to be used by investors in determining investment ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1396 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1396/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:jurnal.stie-aas.ac.id:article/1407 2021-07-09T11:41:01Z jap:ART

oai:ojs2.jurnal.stie-aas.ac.id:article/1431 2021-11-14T06:39:01Z jap:ART driver

Pengaruh Corporate Governance Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2017-2019 Andriyani, Meiranti Mahpudin, Endang Fiscal Loss Compensation Good Corporate Governance Tax Avoidance Tax Avoidance Tax avoidance is a part of tax planning that is conducted legally. Tax Avoidance is conducted by the taxpayer (the company) to minimize the company's tax burden. The purpose of this research is to test how large the influence of corporate governance variables consist of institutional ownership, independent commissioner, audit quality, and audit committee and fiscal loss compensation variables in influencing tax evasion in mining companies listed on IDX (Indonesia Stock Exchange). The author uses secondary data of financial statements published by the mining companies listed on the IDX (Indonesia Stock Exchange). The results of this study indicate that the variables of institutional ownership, independent commissioner, and audit committee have significant influence on tax avoidance, while variable audit quality and fiscal loss compensation has no significant effect on tax avoidance on mining companies listed on the Indonesia Stock Exchange period 2017-2019. The samples used in this study were taken using the purposive sampling method. After a reduction with multiple criteria, set as many as 12 companies as samples. The analysis techniques on this study used a linear regression analysis with the help of SPSS 25 edition program. ITB AAS Indonesia 2021-01-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/octet-stream application/vnd.openxmlformats-officedocument.spreadsheetml.sheet application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1431 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1431/6419 https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1431/6420 https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1431/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1444 2021-11-14T06:39:01Z jap:ART driver

Fleksibilitas Keuangan melalui Manajemen Modal Kerja pada Perusahaan Manufaktur dalam Kondisi Ketidakpastian Purwanto, Purwanto Changes in the business environment are increasingly dynamic, uncertain and unpredictable. Financial flexibility through working capital management is important for either a survival strategy, adaptive or proactive in taking advantage of opportunities for change. This study aims to examine and analyze the effect of working capital management on company profitability under uncertainty. The research design was carried out in a natural laboratory during the uncertainty period of the 2008 global financial crisis. The study was conducted by comparing working capital management and performance of 106 manufacturing companies based on data from the Indonesia Capital Market Directory around the crisis period (2007-2011). Data analysis used multiple linear regression. The effect of the financial crisis is analyzed through simulation analysis. The results of the study found that the more conservative working capital policy for investment has a positive effect on profitability performance, while the greater the short-term liabilities become an obstacle to profitability performance. However, the effect of working capital policies for financing changed during the crisis period. The proportion of working capital to finance short-term debt has a positive effect on profitability performance in crisis conditions. The results of this study have implications for the role of working capital policies for financial flexibility under conditions of crisis and uncertainty. Keywords: Financial Flexibility, Working Capital, Uncertainty ITB AAS Indonesia 2021-01-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1444 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1444/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1448 2021-11-14T06:39:01Z jap:ART driver

Pengaruh Faktor Psikologis terhadap Penggunaan E-SPT dan Dampaknya terhadap Kepatuhan Wajib Pajak Hidayatulloh, Amir Rahman, Rizqa Awalia Nugroho, Agung Dwi Ganinda, Faishal Prahatma Fikrianoor, Kahfi use of e-SPT performance expectations effort expectation social influence facilitating condition tax compliance This type of research is a causal hypothesis testing research. The approach taken in this studies a quantitative approach. This research objective are (1) to find out psychological factors that influence to uses e-SPT, and (2) to find out the use of e-SPT toward personal taxpayer compliance. The population in this research were taxpayer in Indonesia. The sample in research were personal taxpayer in Indonesia. The sampling technique in this research used purposive sampling, with the criteria of taxpayer who have a tax identification number (NPWP) and use of e-SPT. This research obtained 110 respondents. Testing the hypothesis in the study using WarpPLS. This research found that the use of e-SPT by taxpayer influenced by performance expectations, effort expectation, social influence, and facilitating condition. The research also found that the use of e-SPT affected tax compliance. ITB AAS Indonesia 2021-01-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1448 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1448/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1465 2021-11-14T06:39:01Z jap:ART driver

Financial Knowledge And Financial Behavior Among Educati onal Staff (A Survey on Educational Staff in Universitas Kuningan) Wiharno, Herma Suhendar, Dadang Komarudin, Munir Nur demographic characteristics financial knowledge financial behavior. Financial Abtract This study aims to investigate the effect of demographic characteristics on financial knowledge and financial behavior as well as the effect of financial knowledge on financial behavior. The method applied in this study was descriptive and verification method. This study was conducted in Universitas Kuningan with educational staff as the unit of analysis. By applying Stratified Cluster Proportional Random Sampling, 105 educational staff was selected as the sample of this study. The results of descriptive analysis revealed that based on age group, education level, and income level, educational staff with age of >45 years old, education level of S-2, and income level of >Rp. 3 million has a higher level of financial knowledge and financial behavior compared to other educational staff. Meanwhile, the results of verification analysis indicated that education level and income level have a significant effect on financial knowledge and financial behavior, and financial knowledge has a positive effect on financial behavior. Keywords: demographic characteristics, financial knowledge, financial behavior. ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1465 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1465/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1481 2021-11-14T06:39:01Z jap:ART driver

Efek Pelanggaran Standar Akuntansi Pemerintahan dan Ketidakpatuhan Peraturan terhadap Opini Audit Laporan Keuangan di Sulawesi Selatan Bangsawan, Achdian Anggreny Abbas, Ahmad governmental accounting standard violation incompliance audit opinion This research aims at testing the effect of the violation of governmental accounting standard and the incomplianece with the regulation on the opinion audit of financial statements in South Sulawesi. The type of this research is quantitative. The sample of this research was local government employing the data of financial statements. The data were analyzed using ordincal logistic regression. The results of this research found that the violation of governmental accounting standard and the incomplianece with the regulation have negative effect on the opinion audit of financial statements. The higher the findings related to the violation and the incompliance, the lower the local governments accept the unqualified opinion. ITB AAS Indonesia 2021-01-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1481 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1481/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1482 2021-11-14T06:39:01Z jap:ART driver

Analisis dan Desain Sistem Informasi Kinerja Keuangan Badan Usaha PP. Salafiyah Syafi’iyah Sukorejo Situbondo achmad, achmad Sulistiyo, Agung Budi Prasetyo, Whedy analisis dan desain sistem informasi kinerja keuangan Sistem Informasi Akuntansi Laporan keuangan adalah informasi yang dibutuhkan dalam pengambilan keputusan. Laporan keuangan mengandung informasi tentang kekuatan dan kelemahan perusahaan, sehingga dapat digunakan untuk menyusun langkah-langkah perbaikan strategi. Laporan keuangan adalah alat penting untuk mengetahui kinerja manajemen dan kondisi keuangan perusahaan. Tetapi, tidak semua orang dapat menterjemah kandungan informasi dalam laporan keuangan. Seperti dialami pengurus Pondok Pesantren Salafiyah Syafi’iyah Sukorejo Situbondo. Selain itu, laporan keuangan belum bisa disajikan dengan cepat, karena data-data masih diolah secara ‘manual’. Karena itu perlu dikembangkan sebuah sistem informasi yang mampu mengolah data dengan cepat, menyajikan informasi dengan tepat, dan mampu mongkonversi informasi rumit laporan keuangan. Sehingga, tujuan penelitian ini adalah untuk menghasilkan dokumen perencanaan pengembangan sistem, sebagai blue print untuk sistem informasi kinerja keuangan usaha. Data-data diperoleh dari sumber primer dengan menggunakan metode observasi, wawancara, dan dokumentasi. Data diolah dengan tehnik analisis kualitatif serta diuji keabsahannya dengan metode triangulasi. Sedangkan desain model sistem dikembangkan dengan context diagram, data flow diagran, dan entity relationship diagram. Hasil penelitiannya meliputi: dokumen desain alur kerja sistem melalui context diagram, data flow diagram, dan entity relationship diagram. ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1482 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1482/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1509 2021-11-14T06:39:01Z jap:ART driver

Analisa Pajak Daerah, Retribusi Daerah, Dana Perimbangan Serta Pengaruhnya Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2016-2018) Kristiyanti, LMS Dewi, Maya Widyana Balance Funds Capital Expenditures Local Tax Local Retribution The study aims of this the effect of Local Taxes, Local Retributions and Balanced Funds to the Capital Expenditures on Regency and Municipal Government Central Java Province year 2016-2018. The research is a quantitative research. The subject of the research are regency and Municipal Government in Central Java Province with total 35 regencies and municipalities. Data used comes from the 2016-2018 Regional Revenue Budget Realization Report . The technique of collecting data using documention method. The test of prerequisite analysis using classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypoyhesis test in this study used multiple linier regression analysis, t test (partial), F test (simultaneous) and coefficient of determination (R2). The results of this reseach showed that partially the Regional Tax variable and the Balance Fund has a significant effect on capital expenditure. Regional levies variable does not significantly influence capital expenditure. Simultaneously, Regional Tax, Regional Retribution, and Balancing Funds have a significant effect on capital expenditure. The influence of these three variables on Capital Expenditures on Regency is 68.9% while the remaining 31.1% was influenced by other variables besides the variables used in this study. So it can be concluded that if the Regional Tax and Balance Fund increase, it will increase the allocation of Capital Expenditures. While Regional Retribution is not significant due to the lack of optimal excavation, management of resources owned by the government of Central Java Province to be able to increase the Original Regional Revenue. Keywords: Balance Funds, Capital Expenditures, Local Tax, Local Retribution ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1509 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1509/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1511 2021-11-14T06:39:01Z jap:ART driver

Analisis Retribusi dan Pengaruhnya Terhadap Kemandirian Pembangunan Daerah Sudirno, Dadang Mulyani2, Hani Sri Local Taxes Levies Economic Growth Rate.Regional Development Independence Independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies / cities for the 2011-2018 period, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Financial Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts / cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the 2011-2018 period so that 40 sample data were obtained. The analytical tool used in this research is simple linear regression analysis. The results of this study indicate that Retribution has a significant effect on the Independence of Regional Development. ITB AAS Indonesia 2021-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1511 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1511/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1512 2021-11-14T06:39:01Z jap:ART driver

Pengungkapan Laporan Keuangan Sebagai Variabel Mediasi Pengaruh Kualitas Corporate Governance Terhadap Asimetri Informasi Amanah, Laailatul Nursiam, Nursiam Ningsih, Suhesti corporate governance quality financial statement disclosure information asymmetry The application of good corporate governance is a fundamental need for companies and other institutions to succeed in the long term, good governance will force companies to conduct sufficient financial statement disclosures so as to reduce information asymmetry for users of financial statements. This study aims to examine whether quality of corporate governance influences information asymmetry through disclosure of financial statements. The object of this study is a non-financial category compannies that has obtained a score related to the implementation of corporate governance by IICG which was published in SWA magazine as the Most Trusted Conpany from 2012 to 2018. The sample selection process uses purposive sampling. The results of sample selection were obtained by 52 companies The data analysis technique in this study uses path analysis. The test of the direct effect of quality of corporate governance on information asymmetry shows that corporate governance quality has a positive effect on information asymmetry, while the test results of the indirect effect of corporate governance quality on information asymmetry through financial statement disclosure show that disclosure of financial statements is not a mediating variable on the effect of corporate governance quality on information asymmetry, this is caused because almost all sample companies make disclosures of financial statements in a relatively the same amount but the CG score results change in each year. ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1512 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1512/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1513 2021-11-14T06:39:01Z jap:ART driver

Model Kepatuhan Wajib Pajak (Studi pada Wajib Pajak yang Melakukan Usaha di Kota Medan) Dahrani, Dahrani Sari, Maya Saragih, Fitriani Jufrizen, Jufrizen Compliance Taxpayers Justice Trust Norms This study aims to produce a Taxpayer Compliance model (Study on Taxpayers Doing Business in Medan City. The research was conducted in Medan City. The population of this study is taxpayers who carry out business activities in Medan City, both individual taxpayers and businessmen. corporate tax. Because the number of taxpayers who carry out activities in Medan City is very large and the population is unknown, a sample selection was made and 97 taxpayers were obtained. The sample selection was taken by convenience sampling technique. The survey used a media questionnaire (questionnaire). The data analysis technique used was descriptive statistical analysis and SEM-PLS with Smart PLS software. The results showed that there was a significant positive effect of procedural justice on Taxpayer Compliance. There was a significant positive effect of norms. per sonal on Taxpayer Compliance. there is a significant positive effect of procedural justice on personal norms. Moderation of Trust in Tax Authorities is able to strengthen the effect of procedural justice on Taxpayer Compliance ITB AAS Indonesia 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1513 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1513/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak

oai:ojs2.jurnal.stie-aas.ac.id:article/1514 2021-11-14T06:39:01Z jap:ART driver

Model Pengukuran Kualitas Audit pada Kantor Akuntan Publik di Kota Medan : Pendekatan Partial Least Squares (PLS) - SEM Analisys Rialdy, Novien Alpi, M. Firza Purnama, Nadia Ika Januri, Januri Competence Independence Accountability Auditor Ethics Audit Quality This study aims to analyze the factors that affect the quality of the audit at the public accounting firm in Medan. This research is a basic research. The research was conducted in several public accounting firms (KAP) in Medan City. The population in this study were all independent auditors who worked at the Public Accounting Firm (KAP) in Medan City, which were registered in the IAI Directory of the Public Accountants Compartment in 2018-2019, totaling 168 auditors. Sampling is done using probability techniques that provide equal opportunities for each member of the population to be elected. Because the number of the study population is small, all populations are sampled (census). The data used in this study are primary and secondary data. Primary data used in this study were obtained by distributing questionnaires to internal auditors who work at the Public Accounting Firm (KAP) in Medan City. The results showed that there was a significant effect of accountability on audit quality. There is a significant effect of competence on audit quality. There is a significant effect of independence on audit quality. There is a significant effect of professional ethics on audit quality. And the professional ethics moderation model is able to strengthen the influence of competence on audit quality. ITB AAS Indonesia 2021-01-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1514 Jurnal Akuntansi dan Pajak; Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 2579-3055 1412-629X eng https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1514/pdf Copyright (c) 2021 Jurnal Akuntansi dan Pajak b75a1fbb454c7b4b074d85d264160e9e