Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan merupakan Jurnal ilmiah Nasional yang mengeksplorasi disiplin ilmu bidang Akuntansi, Keuangan, Perpajakan, dan Audit. Publikasi dapat berupa artikel, penelitian, review dan kajian ilmiah. Adapun bidang ilmu terkait meliputi: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika profesi IAKP merupakan jurnal berakses terbuka. Pembaca dapat membaca, mengunduh, menyalin, mendistribusikan, mencetak, mencari, atau menautkan ke teks lengkap dari artikel ini tanpa biaya apa pun. Semua makalah yang dikirimkan adalah peer review sebelum diterima untuk publikasi. Para penulis yang ingin mengirimkan naskah ke Jurnal IAKP harus mengikuti norma-norma yang dijelaskan dalam pedoman. Journal title IAKP: Inovasi Akuntansi Keuangan & Perpajakan Initials IAKP Frequency 2 issues per year DOI Prefix 10.35314 by Crossref ISSN Media Online : 2723-0309; Media Print :- Acreditation SINTA 5 Editor-in-chief Novira Sartika Managing Editor Nur Anita Publisher P3M Politeknik Negeri Bengkalis Citation Analysis Google Scholar, Crossref
Analisis Efektivitas Penerapan Sistem Informasi Akuntansidalam Pengelolaan Persediaan dengan Metode FIFO pada PTMadubaru PG Madukismo
PT Madubaru PG Madukismo merupakan salah satu perusahaan agroindustri berbasis tebu dan satu-satunya pabrik gula (PG) serta pabrik spiritus (PS) yang masih aktif beroperasi di Padokan, Tirtonirmolo, Kasihan, Bantul, Daerah Istimewa Yogyakarta. Berdasarkan survei awal, PT Madubaru PG Madukismo telah menggunakan Sistem Informasi Akuntansi (SIA) terkomputerisasi dalam pengelolaan persediaan dengan menerapkan metode FIFO (First In First Out) untuk mengelola persediaan bahan baku. Tujuan penelitian ini adalah untuk menganalisis efektivitas penerapan Sistem Informasi Akuntansi dalam pengelolaan persediaan menggunakan metode FIFO, serta memberikan manfaat bagi perusahaan dalam meningkatkan kualitas manajemen persediaan dan sebagai referensi bagi penelitian selanjutnya. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui observasi dan wawancara langsung di lapangan, serta didukung oleh dokumentasi dan studi literatur. Hasil penelitian menunjukkan bahwa PT Madubaru PG Madukismo telah menerapkan SIA terkomputerisasi dengan metode FIFO dalam pencatatan dan penilaian persediaan bahan baku di bagian gudang. Penerapan tersebut membantu perusahaan dalam mengidentifikasi bahan baku secara cepat dan akurat, menjaga kelancaran arus masuk dan keluar barang sesuai urutan kronologis, serta mendukung proses penyusunan laporan keuangan secara lebih efektif.
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Korelasi antara Green Innovation dengan Skor ESG: BuktiEmpiris Laporan Keberlanjutan Perusahaan Manufaktur di BEI
Penelitian ini bertujuan untuk menganalisis korelasi antara Green Innovation dan skor ESG pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini dilatarbelakangi oleh meningkatnya perhatian terhadap praktik bisnis berkelanjutan dan pentingnya ESG sebagai indikator skor keberlanjutan perusahaan. Green Innovation diukur melalui Green Product Innovation (GPI) dan Green Process Innovation (GPrI). Penelitian menggunakan pendekatan kuantitatif dengan analisis korelasi Pearson dan korelasi ganda. Sebelum pengujian dilakukan, data diuji melalui uji normalitas dan linearitas. Hasil penelitian menunjukkan bahwa GPI memiliki korelasi positif namun lemah terhadap skor ESG, sedangkan GPrI memiliki korelasi positif dan signifikan dengan tingkat korelasi sedang. Secara simultan, Green Innovation memiliki korelasi positif yang kuat terhadap skor ESG. Temuan ini memperlihatkan bahwa Green Innovation dan skor ESG memiliki tingkat keeratan hubungan yang kuat dan searah, sehingga kedua variabel tersebut cenderung berubah dalam arah yang sama.
Dampak Transformasi Digital Pelayanan Pajak, AsistensiRelawan Pajak, dan Kualitas Pelayanan Pajak TerhadapKepuasan Wajib Pajak
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Transformasi Digital Pelayanan Pajak, Asistensi Relawan Pajak, dan Kualitas Pelayanan Pajak terhadap Kepuasan Wajib Pajak pada KPP Pratama Serpong. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuisioner kepada wajib pajak orang pribadi yang terdaftar pada tahun 2025. Penentuan sampel penelitian ini ditentukan menggunakan teknik accidental sampling dengan jumlah responden sebanyak 100 orang. Pengolahan dan analisis data dalam penelitian ini dilakukan menggunakan metode Partial Least Square (PLS) dengan bantuan software SmartPLS. Temuan penelitian menunjukan bahwa Transformasi Digital Pelayanan Pajak tidak menunjukan pengaruh yang signifikan terhadap Kepuasan Wajib Pajak. Sementara itu, Asistensi Relawan Pajak dan Kualitas Pelayanan Pajak memiliki pengaruh signifikan terhadap Kepuasan Wajib Pajak. Temuan penelitian ini mengindikasikan bahwa kepuasan wajib pajak masih lebih dipengaruhi oleh kualitas interaksi langsung dibandingkan pemanfaatan layanan digital. Oleh karena itu, Direktorat Jenderal Pajak perlu mengoptimalkan pendampingan relawan pajak dan kualitas pelayanan, serta meningkatkan efektivitas implementasi layanan digital agar manfaatnya dapat dirasakan secara lebih luas oleh wajib pajak. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan kajian administrasi perpajakan serta menjadi masukan bagi Direktorat Jenderal Pajak dalam meningkatkan kualitas pelayanan dan efektivitas pendampingan kepada wajib pajak di era digital.
Determinan Kepatuhan Pelaporan SPT Tahunan Wajib PajakOrang Pribadi: Peran Persepsi Keadilan, Tax Morale, danDigitalisasi Layanan Pajak
Kepatuhan pelaporan Surat Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi (WPOP) merupakan salah satu faktor penting dalam mendukung optimalisasi penerimaan pajak negara. Meskipun pemerintah telah melakukan berbagai reformasi administrasi perpajakan, tingkat kepatuhan pelaporan SPT masih menghadapi berbagai tantangan. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi keadilan, tax morale, dan digitalisasi layanan pajak terhadap kepatuhan pelaporan SPT Tahunan Wajib Pajak Orang Pribadi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada WPOP karyawan di Jakarta Selatan yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics versi 30. Hasil penelitian menunjukkan bahwa persepsi keadilan, tax morale, dan digitalisasi layanan pajak berpengaruh terhadap kepatuhan pelaporan SPT Tahunan WPOP. Di antara ketiga variabel tersebut, tax morale merupakan faktor yang memiliki pengaruh paling dominan terhadap kepatuhan wajib pajak. Temuan ini mengindikasikan bahwa peningkatan kepatuhan pelaporan SPT tidak hanya dipengaruhi oleh aspek teknis melalui digitalisasi layanan perpajakan, tetapi juga oleh persepsi wajib pajak terhadap keadilan sistem perpajakan serta kesadaran moral dalam memenuhi kewajiban perpajakan. Penelitian ini memberikan kontribusi terhadap pengembangan literatur kepatuhan perpajakan dengan mengintegrasikan faktor psikologis dan teknologi dalam menjelaskan perilaku kepatuhan wajib pajak pada era transformasi digital perpajakan.
Pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Lingkungan Sosial sebagai Variabel Moderasi
Penelitian ini bertujuan menganalisis pengaruh sosialisasi perpajakan, pelayanan fiskus, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi dengan lingkungan sosial sebagai variabel moderasi pada KPP Pratama Tigaraksa. Penelitian menggunakan metode kuantitatif melalui survei terhadap 100 Wajib Pajak Orang Pribadi yang dipilih dengan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA) dengan bantuan SPSS versi 31. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan, pelayanan fiskus, dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Nilai Adjusted R² sebesar 0,771 menunjukkan bahwa model mampu menjelaskan 77,1% variasi kepatuhan wajib pajak. Namun, lingkungan sosial tidak mampu memoderasi hubungan antara ketiga variabel tersebut dengan kepatuhan wajib pajak. Temuan ini menunjukkan pentingnya optimalisasi sosialisasi perpajakan, kualitas pelayanan fiskus, dan penerapan sanksi perpajakan dalam meningkatkan kepatuhan wajib pajak.
Pengaruh Motivasi dan Stres Kerja terhadap ProduktivitasPegawai pada Era Digitalisasi di Bank Syariah Indonesia KCHarapan Raya Pekanbaru
Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja dan stres kerja terhadap produktivitas karyawan di era digitalisasi pada Bank Syariah Indonesia KC Harapan Raya Pekanbaru. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 75 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh positif dan signifikan terhadap produktivitas karyawan, sedangkan stres kerja berpengaruh negatif dan signifikan terhadap produktivitas karyawan. Temuan ini mengindikasikan bahwa peningkatan motivasi kerja dapat meningkatkan produktivitas karyawan, sementara tingginya tingkat stres kerja cenderung menurunkan produktivitas dalam menghadapi transformasi digital di sektor perbankan.
Pengaruh ESG, Leverage, dan Ukuran Perusahaan terhadap Kinerja Keuangan dengan Kualitas Audit sebagai Variabel Moderasi
Penelitian ini bertujuan untuk menganalisis pengaruh ESG, leverage, dan ukuran perusahaan terhadap kinerja keuangan dengan kualitas audit sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Sampel penelitian ditentukan menggunakan teknik purposive sampling dan menghasilkan 14 perusahaan perbankan. Kinerja keuangan diproksikan dengan Return on Assets (ROA), sedangkan ESG, leverage, ukuran perusahaan, dan kualitas audit diukur menggunakan indikator yang sesuai dengan karakteristik masing-masing variabel. Metode analisis yang digunakan adalah regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan EViews 13. Hasil penelitian menunjukkan bahwa ESG dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan, sedangkan leverage berpengaruh negatif terhadap kinerja keuangan. Selain itu, kualitas audit tidak mampu memoderasi hubungan ESG dan ukuran perusahaan terhadap kinerja keuangan, namun mampu memoderasi hubungan antara leverage dan kinerja keuangan. Temuan ini berkontribusi pada pengembangan literatur terkait faktor-faktor yang memengaruhi kinerja keuangan perbankan serta memberikan implikasi bagi perusahaan dalam pengelolaan leverage dan kualitas audit untuk mendukung peningkatan kinerja keuangan.
Determinasi Kinerja Keuangan Perusahaan Healthcare di BEImelalui Intellectual Capital, Intangible Assets, dan Leverage
Penelitian ini dilakukan untuk mengkaji pengaruh intellectual capital, intangible assets, dan leverage terhadap kinerja keuangan perusahaan. Intellectual capital dipahami sebagai kemampuan perusahaan dalam memanfaatkan pengetahuan, kualitas sumber daya manusia, dan sistem organisasi untuk menciptakan nilai tambah. Intangible assets meliputi reputasi merek, inovasi teknologi, serta hak kekayaan intelektual, sedangkan leverage berkaitan dengan penggunaan utang dalam struktur pendanaan perusahaan. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan sesuai kriteria penelitian. Pengujian dilakukan melalui analisis regresi linier berganda untuk mengetahui pengaruh masing-masing variabel maupun pengaruh secara bersama-sama terhadap kinerja keuangan. Hasil penelitian memperlihatkan bahwa intellectual capital dan intangible assets memberikan pengaruh positif serta signifikan terhadap kinerja keuangan perusahaan. Sementara itu, leverage tidak terbukti berpengaruh signifikan terhadap profitabilitas perusahaan. Secara simultan, seluruh variabel penelitian memiliki pengaruh terhadap kinerja keuangan. Temuan ini menunjukkan bahwa pengelolaan sumber daya berbasis pengetahuan dan intangible assets lebih penting dalam mendukung keberlanjutan kinerja perusahaan dibandingkan kebijakan penggunaan utang.
Analisis Tren Belanja Daerah sebagai Indikasi Risiko Fraud diPemerintah Kota Kendari
Penelitian ini bertujuan untuk menganalisis tren belanja daerah sebagai indikator awal risiko fraud di Pemerintah Kota Kendari. Ruang lingkup penelitian ini mencakup data Laporan Realisasi Anggaran (LRA) tahun 2019–2023 dengan menggunakan metode deskriptif kuantitatif melalui teknik analisis trend. Analisis dilakukan dengan melacak perubahan totalbeban, kategorisasi jenis belanja, serta perbandingan anggaran terhadap realisasi. Hasilpenelitian meninjukkan bahwa realisasi belanja umum stabil dan tinggi, sering kali mendekati100%. Namun, pemeriksaan mendalam mengungkap adanya diskrepansi signifikan padakategori belanja tertentu, perubahan besar pada pagu revisi, dan lonjakan penyerapan di akhir tahun anggaran. Kondisi ini mengindikasikan adanya tekanan dalam penyerapan anggaran yang berpotensi memicu fraud administratif. Penelitian menyimpulkan bahwa evaluasi tren belanja dapat berfungsi sebagai sistem peringatan dini untuk mendeteksi risiko kecurangan yang tersembunyi di balik kepatuhan administratif formal.
Pengaruh Kepemilikan Manajerial, Komisaris Independen, dan Komite Audit terhadap Tax Avoidance pada Perusahaan Manufaktur di Indonesia
Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, proporsi komisaris independen, dan komite audit terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan metode deskriptif kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan auditan dan laporan tahunan perusahaan. Sampel penelitian ditentukan menggunakan teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 34 perusahaan dengan total 170 data observasi, yang setelah eliminasi outlier menjadi 134 data observasi final. Variabel dependen dalam penelitian ini adalah tax avoidance yang diukur menggunakan Effective Tax Rate (ETR), sedangkan variabel independen meliputi kepemilikan manajerial, proporsi komisaris independen, dan komite audit, serta profitabilitas yang diproksikan dengan Return on Assets (ROA) sebagai variabel kontrol. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap tax avoidance, demikian pula komite audit yang berpengaruh negatif dan signifikan. Sementara itu, proporsi komisaris independen tidak berpengaruh signifikan terhadap tax avoidance. Profitabilitas sebagai variabel kontrol juga berpengaruh negatif dan signifikan terhadap tax avoidance. Temuan ini mengindikasikan bahwa mekanisme tata kelola perusahaan, khususnya kepemilikan manajerial dan komite audit, belum sepenuhnya efektif dalam mengendalikan praktik penghindaran pajak, sehingga kualitas pengawasan dan implementasi tata kelola perusahaan perlu terus ditingkatkan.
Sustainability Report Disclosure and Firm Value: The Mediating Role of Corporate Reputation
This research analyzes and proves the effect of sustainability report disclosure on firm value, measured based on overall disclosure and economic, environmental, and social performance aspects. It also examines the mediating role of corporate reputation in this relationship. The study focuses on companies listed in the IDX ESG Leaders from 2020 to 2023, using a purposive sampling technique and obtaining 14 companies with 56 units of analysis. Sustainability report disclosure is measured using the GRI standard, which contains three main aspects: economic, environmental, and social performance. Firm value is measured by Price to Book Value (PBV), and corporate reputation is proxied by the number of awards received. The data used are secondary data in the form of annual reports and sustainability reports, which are analyzed using a quantitative approach with the panel data path analysis method. The results show that sustainability report disclosure, whether measured as a whole or based on aspects of economic, environmental, and social performance, has no significant effect on firm value. In addition, corporate reputation also cannot mediate the relationship between sustainability report disclosure and firm value. These findings indicate that although the sustainability report has been disclosed, it has not been able to be a significant factor in increasing firm value. This study provides insight into the fact that sustainability disclosure requires a more integrated strategy to have a real impact on firm value.
Mengungkap Efektivitas Pengelolaan APBDes melaluiPendekatan Mixed Methods: Studi Kasus Desa KemuningsariLor, Kecamatan Panti
Anggaran Pendapatan dan Belanja Desa (APBDes) merupakan instrumen utama dalam penyelenggaraan pemerintahan desa serta pembiayaan pembangunan dan pelayanan publik. Penelitian ini bertujuan untuk menganalisis efektivitas pengelolaan APBDes di Desa Kemuningsari Lor dengan menelaah keselarasan antara perencanaan anggaran, realisasi belanja, dan efektivitas pengawasan, serta mengidentifikasi faktor-faktor yang memengaruhi keberhasilannya dan hambatan-hambatannya. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan campuran (mixed methods). Data diperoleh melalui analisis dokumen anggaran dan wawancara dengan pejabat desa serta tokoh masyarakat. Hasil penelitian ini menunjukkan bahwa pengelolaan APBDes efektif, namun belum optimal. Tantangan yang dihadapi meliputi pemahaman yang terbatas mengenai proses penganggaran di kalangan pejabat, lemahnya pemantauan dan evaluasi penggunaan anggaran, serta rendahnya partisipasi masyarakat dalam pengambilan keputusan. Berdasarkan temuan ini, penelitian ini merekomendasikan peningkatan kapasitas pejabat desa dalam pengelolaan keuangan, penguatan transparansi dan akuntabilitas melalui pelaporan keuangan yang lebih terbuka, serta peningkatan keterlibatan masyarakat dalam musyawarah dan pengawasan APBDes. Diharapkan hasil penelitian ini dapat memberikan masukan bagi pemerintah desa dan pemangku kepentingan untuk meningkatkan efektivitas dan efisiensi pengelolaan APBDes guna mendorong pembangunan desa.
Rasio Keuangan dalam Menilai Kesehatan Keuangan padaPerusahaan Asuransi yang Terdaftar di Bursa Efek IndonesiaTahun 2021–2023
Penelitian ini bertujuan untuk mengevaluasi tingkat kesehatan keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Evaluasi dilakukan dengan menggunakan indikator rasio keuangan yang dianalisis mencakup Solvency Margin Ratio, Underwriting Ratio, Rasio Beban Klaim, Rasio Komisi, Rasio Pengembalian Investasi, Rasio Likuiditas, Rasio Pertumbuhan Premi, Rasio Retensi Diri, serta Risk Based Capital (RBC). Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan analisis data sekunder. Sampel terdiri dari 15 perusahaan asuransi yang terdaftar di BEI, dengan data diperoleh dari laporan keuangan tahunan perusahaan tahun 2021-2023. Analisis dilakukan berdasarkan pedoman PSAK No. 28 dan ketentuan Otoritas Jasa Keuangan (OJK) mengenai perhitungan Risk Based Capital (RBC) dan standar rasio keuangan. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan memiliki tingkat solvabilitas yang tinggi dengan nilai SMR di atas batas minimum, kinerja underwriting yang efisien, serta pengelolaan beban klaim yang baik. Rasio komisi mayoritas masih dalam batas wajar, sedangkan pengembalian investasi bervariasi bergantung pada strategi masing-masing perusahaan. Rasio likuiditas juga menunjukkan kestabilan, sementara pertumbuhan premi dan retensi diri mencerminkan manajemen risiko internal yang efektif. Mayoritas perusahaan memiliki Risk Based Capital (RBC) di atas 120%, mencerminkan struktur permodalan yang sangat sehat.
Mediasi Praktik Akuntansi Manajemen pada Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan UMKM
This study aims to analyze the mediating role of management accounting practices in the relationship between financial literacy and the financial performance of MSMEs. The population in this study was 66,368 MSMEs in Buleleng Regency. The number of samples was determined using the Isaac and Michael table at a significance level of 5%, yielding a minimum sample size of 348 MSMEs. The respondents of this study were MSME owners. The data collection method used a questionnaire. Data were analyzed using the Structural Equation Modeling Partial Least Squares method with the help of the SmartPLS version 4 application. The study found that financial literacy and management accounting practices had a positive and significant effect on financial performance; financial literacy had a positive and significant effect on management accounting practices; and management accounting practices mediated the positive and significant effect of financial literacy on financial performance among MSMEs in Buleleng Regency. The results of the study strengthen the evidence that increasing financial literacy has both direct and indirect effects through the optimization of management accounting practices, a phenomenon that has not been widely reported in the literature.
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Pengaruh Gender, Pengetahuan Akuntansi, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarir Sebagai Akuntan Pemerintah
This study aims to determine whether gender, accounting knowledge, and job market considerations influence students' interest in pursuing a career as a government accountant. The research approach used is quantitative with primary data sources. The population consists of students taking the Government Accounting course in the 2022/2023 and 2023/2024 in the Bachelor of Accounting Program at Lancang Kuning University, with a sample size of 56 students. Data analysis used multiple linear regression with SPSS 23 application. Statistical test results showed that gender did not significantly affect students' interest in pursuing a career as a government accountant, while accounting knowledge and job market considerations significantly affected students' interest in pursuing a career as a government accountant.
Peran Praktik Corporate Social Responbility dalam Memoderasi Hubungan Green Accounting dan Tax Avoidance terhadap Nilai Perusahaan Sektor Energi di BEI Periode 2020 s/d 2024
This study focuses on the influence of tax avoidance and green accounting on firm value, with Corporate Social Responsibility (CSR) as a moderating factor in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a Structural Equation Modeling with Partial Least Squares (SEM-PLS) approach, the study examines the direct relationship and moderating effect between variables based on secondary data from financial reports, CSR reports, and related environmental data. The analysis results indicate that tax avoidance and green accounting have a significant negative effect on firm value. However, CSR serves as a moderating variable that strengthens the positive impact of green accounting on firm value, while the moderating effect of CSR on tax avoidance is insignificant. These findings emphasize the importance of implementing green accounting supported by good CSR practices to sustainably increase the value of energy companies, while also reminding the need to manage tax avoidance practices to avoid reducing market confidence. This study provides an important contribution to managers and regulators in developing sustainability strategies and effective tax management in the energy sector.
Pengaruh Literasi Pajak dan Digitalisasi Pajak Terhadap Kepatuhan Calon Wajib Pajak
This study aims to analyze the influence of tax literacy and tax digitalization on the compliance of prospective taxpayers based on thel perceptions of students as prospective taxpayers in the future. This study uses a quantitative method, with active students of the Faculty of Economics UNISSULA as the research population. Sampling used the purposive sampling method and obtained 96 samples. Data collection was carried out by distributing questionnaires online using Google Forms. The analytical method used in this study is the multiple linear regression analysis method conducted using the IBM SPSS 26 application. Where the results of the study indicate that tax literacy has been proven to have a significant effect on the compliance of prospective taxpayers, as well as the variable of tax digitalization, which has also been shown to have a significant influence on the compliance of prospective taxpayers. Suggestions for further research are to involve respondents with more diverse characteristics and to add other variables believed to improve compliance of prospective taxpayers.
Pengaruh Kepemilikan Publik, NPM, Solvabilitas, Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di BEI
The principal emphasis of this study lies in evaluating the influence exerted by Public Ownership, Net Profit Margin (NPM), Solvency, and the contribution of organizational magnitude to CSR disclosure practices. Quantitative data were acquired in this study by means of analyzing existing documents. The research population includes 70 business entities listed on the Indonesia Stock Exchange during the period of 2023-2024, with a total of 25 business entities used as samples through purposive sampling. The study utilized secondary data obtained from the official Indonesia Stock Exchange portal (www.idx.co.id) as well as the portals of each business entity. The influence between variables was assessed through multiple linear regression data analysis. The research findings indicate that the variables of public ownership level and company size show a significant impact with a positive relationship direction on the extent of CSR reporting practices. On the contrary, the Net Profit Margin (NPM) and solvency level variables have been proven not to show a significant impact on CSR practice reporting.
Pengaruh Related Party Transaction, Thin Capitalization dan Firm Size Terhadap Penghindaran Pajak
This study examines the effect of related party transactions, thin capitalization, and firm size on tax avoidance in non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research population consists of 125 companies, and the sample was determined using purposive sampling based on specific criteria, resulting in 24 companies with a total of 120 firm-year observations. The research variables include related party transactions, thin capitalization, and firm size as independent variables, while tax avoidance serves as the dependent variable. Data were analyzed using panel data regression with EViews 12. The results show that related party transactions have a significant positive effect on tax avoidance, while thin capitalization and firm size do not have a significant effect. These findings imply that companies tend to utilize affiliate transactions as a strategy to reduce tax obligations, whereas capital structure and firm size do not play a decisive role. The results highlight the importance of strengthening tax regulations and supervision to minimize the use of related party transactions as tools for tax avoidance. Future research is recommended to include additional variables and expand the sample scope across sectors to obtain more generalizable results.
Implementasi Perancangan Sistem Informasi Akuntansi Penjualan BBM Berdasarkan SAK Entitas Privat (Studi Kasus Pada Unit SPBU PT Bumi Laksamana Jaya)
This study aims to implement the design of a fuel sales accounting information system at PT Bumi Laksamana Jaya's gas station units based on the Private Entity Financial Accounting Standards (SAK-EP). The background of this research is based on the need for PT BLJ's gas station units to improve the quality of sales transaction recording and financial reporting through a more computerized system in accordance with the latest accounting standards. The research method used is qualitative with a descriptive approach. Data collection techniques included observation, interviews, and documentation. This study discusses the interface of the accounting information system designed using the prototype method, an approach that involves the creation of a software prototype. The results indicate that, based on the prototype display, the designed sales accounting information system is feasible for implementation and use at PT BLJ's gas station units, improving operational efficiency, reducing the risk of errors, and providing accurate, timely, and digitized sales transaction recording and financial reporting. Therefore, this system is expected to contribute to helping the company improve operational performance and strengthen corporate data security to enhance transparency and accountability in financial reporting at PT BLJ's gas station units.
Analisis Penerapan Activity Based Costing Method Dalam Pencapaian Laba Perusahaan (Study Pada Industri UKM DiJabodetabek)
Small and Medium Enterprises (SMEs) in Indonesia face significant challenges in maintaining profitability through optimal operational efficiency in the increasingly competitive global economy. Activity-Based Costing (ABC) has emerged as a superior cost management method compared to traditional costing systems, yet its implementation in SMEs, particularly in developing countries like Indonesia, remains understudied. This study analyzes the implementation of Activity-Based Costing methods in achieving company profits within the SME industry in Jabodetabek, examining implementation levels, profitability impacts, and effectiveness factors. A qualitative case study approach was employed, utilizing purposive sampling to select 10 culinary SMEs in Jabodetabek that maintain accounting records through applications. Data collection involved in-depth interviews (60-90 minutes per respondent) and secondary document analysis. Thematic analysis was used for data interpretation, with validity ensured through data triangulation and member checking. Findings reveal that ABC implementation among culinary SMEs remains in developmental stages with limited conceptual understanding yet intuitive partial application. Three main themes emerged: limited conceptual understanding, intuitive partial implementation, and operational recording challenges. SMEs demonstrated creative adaptation by simplifying ABC principles, resulting in improved costing accuracy (15-30% cost corrections), optimized pricing strategies, and identification of cost-saving opportunities leading to increased profit margins. The study contributes academically by developing an ABC adaptation model suited to SME characteristics and practically by providing implementation guidelines. Managerial mindset and learning orientation proved more determinant than formal educational background for successful ABC implementation.
Pengaruh Literasi Pajak, Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak UMKM di Kota Samarinda
This study aims to examine the effect of tax literacy, tax sanctions, and service quality on the tax compliance of MSME taxpayers in Samarinda City. This type of research is quantitative using primary data and measured using a Likert scale. The determination of the sample in this study used Purposive Sampling with a sample size of 100 respondents MSME taxpayers registered at the Pratama Tax Office (KPP Pratama) in Samarinda. The data analysis method used in this research is PLS-SEM, processed using SmartPLS version 4. The results of the study indicate that tax literacy has a positive and significant effect on the tax compliance of MSME taxpayers in Samarinda City. However, tax sanctions and service quality do not have a significant effect on the tax compliance of MSME taxpayers in Samarinda City.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Kepemilikan Institusional Terhadap Tax Avoidance
Tax avoidance remains a critical issue in corporate governance as it directly influences state revenue and reflects managerial decision-making. This study aims to analyze the effect of firm size, sales growth, and institutional ownership on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Using a quantitative research design, the study employed panel data regression with purposive sampling to select 14 companies, yielding 70 firm-year observations. Secondary data were obtained from audited annual financial reports. The results show that firm size has no significant effect on tax avoidance, indicating that company scale is not a determining factor in tax planning strategies. Sales growth has a negative and significant effect, suggesting that higher sales performance reduces the likelihood of tax avoidance practices. Meanwhile, institutional ownership does not significantly affect tax avoidance. These findings emphasize the importance of company performance in shaping tax behavior, while ownership structure and firm size play a limited role. The study implies that policymakers and stakeholders should consider growth dynamics when designing regulations and strategies to mitigate tax avoidance practices in the Indonesian market context.
Pengaruh Sales Growth, Transfer Pricing dan Beban Pajak Tangguhan terhadap Tax Avoidance
This study aims to analyze the effect of Sales Growth, Transfer Pricing and deferred tax expense on Tax Avoidance. This type of research is quantitative research with secondary data sources. The research population includes 130 companies in the consumer non cyclicals sector that listed on the Indonesia Stock Exchange in 2019-2023. The sample selection method used in this study was purposive sampling so that the final sample obtained by this method was 8 companies for the period 2019-2023 with a total research sample of 40 sample data. The analysis method uses panel data regression analysis techniques with the help of the E-Views 12 program. The results showed that the best model was the Common Effect Model (CEM). The results showed that Sales Growth, Transfer Pricing and Deferred Tax Expenses simultaneously affect on Tax Avoidance. The results obtained show that partially that Sales Growth (X1) and Deferred Tax Expenses (X3) have an influence on Tax Avoidance (Y) while for the Transfer Pricing variable (X2) has no effect on the Tax Avoidance variable (Y).
Pengaruh Pengetahuan Perpajakan, Relawan Pajak, dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir di Bidang Perpajakan
This research aims to examine the impact of tax knowledge, engagement in the Tax Volunteer program, and labor market considerations on students’ interest in pursuing careers in taxation. Employing a quantitative methodology, the study involved 116 students who took part in the Tax Volunteer program organized by the Regional Office I of the Directorate General of Taxes (DGT) in Central Java. Data were obtained through structured questionnaires and processed using multiple linear regression analysis with IBM SPSS Statistics 25. The results reveal that the three independent variables exert a positive and statistically significant influence on students’ career interest. These findings imply that experiential learning, particularly through participation in the Tax Volunteer program, plays a vital role in fostering interest in taxation-related professions. The coefficient of determination (R²) of 0.503 indicates that the model accounts for 50.3% of the variation in career interest. This underscores the importance of integrating theoretical instruction with practical exposure in cultivating students’ professional aspirations. Nevertheless, the study is limited by its narrow regional coverage, which may affect the generalizability of the results. It is therefore recommended that future research extend the geographical scope to provide broader insights into the determinants of career interest in taxation.
Pengaruh Sales Growth, Tax Planning dan Tax Avoidance Terhadap Firm Value Pada Sektor Consumer Non-Cyclicals Di Bursa Efek Indonesia
This study aims to examine the effect of Sales Growth (sales growth ratio), Tax Planning (Tax Retention Rate/TRR), and Tax Avoidance (effective tax rate/ETR) on Firm Value (price to book value/PBV) in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data in the form of annual financial reports. The sample was obtained through purposive sampling, resulting in 39 companies form a total population of 130 companies. Data analysis was performed using multiple linear regression with SPSS Version 25. The results show thae sales growth has a significants positive effect on firm value, while tax planning and tax avoidance have no significant effect. This study contributes to enriching the literature on the determinants of firm value and provides practical implications for investors in evaluating a company’s fundamental performance.
Pengaruh Leverage, Return on Assets, dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia
This study aims to empirically analyze the effect of leverage, return on assets, and firm size on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The research population consists of 45 companies, with purposive sampling resulting in 6 firms as the sample, based on the following criteria: consistently included in the LQ45 index throughout the study period, publishing complete annual financial statements, and providing relevant data for calculating the research variables. Data collection was carried out using documentation of annual financial statements obtained from the official website of the Indonesia Stock Exchange. Data analysis was conducted using a quantitative approach through multiple linear regression with the aid of SPSS version 25, which included descriptive statistics, classical assumption tests, regression analysis, and hypothesis testing. The findings indicate that leverage and return on assets do not have a significant effect on tax avoidance, while firm size has a significant effect on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange for the 2019–2024 period. These results provide implications for tax authorities to enhance monitoring of large companies, as well as for investors and creditors as a consideration in decision-making. The limitation of this study lies in the small sample size and relatively short observation period.
Faktor Faktor Yang Memengaruhi Kepatuhan Pembayaran Pajak Bumi dan Bangunan Di Desa Gidangelo, Welahan, Kabupaten Jepara
This study aims to examine and analyze the various factors that influence the level of compliance in the payment of Land and Building Tax (PBB) in Gidangelo Village. This research is the first study that specifically highlights PBB payment compliance with a focus on villages that rank high in compliance in the Jepara Regency area. The independent variables in this study include tax socialization, income level, and awareness of taxpayers. The object of the research is the community of Gidangelo Village, Nalumsari Subdistrict, Jepara Regency, while the subjects are individuals who have been registered as PBB taxpayers and have a history of paying the tax. The number of samples analyzed in this study were 92 respondents. The method used is an associative quantitative approach with primary data collection through distributing questionnaires directly from house to house. The results of the analysis show that tax socialization does not have a significant effect on the level of compliance, while the variables of income level and taxpayer awareness have a significant effect on compliance with paying PBB. This research has limitations on the validity of the data, considering that there were questionnaires filled out by parties representing actual respondents.
Analisis Ketidaksesuaian Prosedur Penghapusan Aktiva Tetap pada Laporan Keuangan Fiskal PT. MMM
This study aims to analyze the discrepancies in the fixed asset write-off procedures in the fiscal financial statements of PT MMM for the 2023–2024 period. The research focuses on identifying errors in the recognition and derecognition of fixed assets, especially related to asset disposal, accumulated depreciation write-off, and profit or loss recognition on asset sales. Using a descriptive qualitative method, data were collected through document analysis, interviews, and supporting evidence such as sales invoices and fixed asset records. The results show that PT MMM failed to implement PSAK 16 principles in the derecognition process. The company did not write off accumulated depreciation and did not calculate the gain or loss on the disposal of fixed assets, resulting in misstated fiscal financial statements. These discrepancies may lead to fiscal corrections and administrative sanctions due to non-compliance with tax reporting requirements. The study concludes that errors in fixed asset write-off procedures stem from a lack of understanding of accounting standards and inadequate documentation. Corrective actions recommended include adjusting accumulated depreciation, recording disposal profit or loss, and ensuring proper derecognition procedures in accordance with PSAK 16 and fiscal regulations. Implementing these improvements is expected to enhance the reliability of financial reporting and prevent potential tax sanctions.
Analisis Strategi Manajemen Piutang dalam Mengurangi Potensi Risiko Piutang Tak Tertagih pada PT ABC
Credit sales are a common strategy employed by companies to boost sales volume and expand market reach. However, this strategy also carries the risk of uncollectible receivables, which can negatively affect the company’s financial liquidity. This study aims to analyze the receivables management strategies implemented by PT ABC in mitigating the potential risk of uncollectible receivables. A qualitative descriptive approach was used, with data collected through observation, literature review, and direct interviews with relevant parties. The findings reveal that the company applies a series of strategies, including customer creditworthiness evaluation, the use of guarantees such as SKBDNs and checks, flexible installment payment options, and a phased collection procedure involving reminders, visits, and legal notices. These strategies have proven effective, as indicated by the declining trend in uncollectible receivables over the past three years, from 2022 to 2024. The study concludes that effective receivables management, supported by an integrated accounting system and consistent procedures, can minimize the risk of losses and maintain the company’s financial stability