Jurnal Aplikasi Akuntansi

DOING RIGHT ON JOINT VOE-FINANCIAL INSTITUTION TAXATION: HOW GOOD IS YOUR ACCOUNTING?

2025-01-02T13:35:05+00:00

Tax Compliance of Joint Village Owned Enterprise-Financial Institution (Joint VoE-FI) requires assistance, considering that this institution has been just established for about two years as a mandate from Government Regulation (PP) Number 11 of 2021. There has been a significant transformation in the management of Joint VoE-FI from a general government into a business entity. Consequently, it will face fiscal risk in the future. This research analyzes how this institution completes tax obligations under limited human resources and how efforts are made to maintain its tax compliance. The narrative research approach, as explained by Elliott (2005), is used to organize a sequence of field events into a whole so that the significance of each event can be understood through its relation to that whole, which is supported by direct observation data on objects, interviews, and document reviews. The research results show that assistance for business entities in fulfilling tax obligations is necessary, considering that human resources in villages still need to be improved. These findings have real-world implications. First, Professionals working in Joint VoE-FIs should continue to invest in their skills and training. Second, policymakers should focus on increasing the capacity of Joint VoE-FIs by providing continuous support through training and educational programs.

PENGARUH RELEVANSI NILAI, PERENCANAAN PAJAK, PSAK 239, DAN KESEHATAN KEUANGAN TERHADAP RETURN SAHAM

2025-02-05T02:15:47+00:00

Investor saham terus meningkat karena masyarakat menyadari bahwa return saham yang diperoleh dapat membantu dalam pencapaian financial freedom dengan sektor perbankan sebagai pilihan utama karena paling aman. Investor akan menganalisis perusahaan perbankan dari relevansi nilai data yang tersedia, strategi yang digunakan oleh perusahaan perbankan, seperti perencanaan pajak dan PSAK 239 terkait hedging derivative, dan keuangan perbankan, yang dilihat dari rasio CAMEL. Maka dari itu, penelitian ini ditujukan untuk mengkaji relevansi nilai, perencanaan pajak, PSAK 239, dan kesehatan keuangan terhadap return saham perbankan. Penelitian menggunakan pendekatan kuantitatif dengan pengujian hipotesis dan analisis data dengan e-views. Jumlah sampel penelitian ini 40 perusahaan perbankan yang terdaftar di BEI tahun 2019-2023. Teknik analisis yang digunakan pada penelitian ini adalah regresi linier majemuk. Hasil penelitian ini menjelaskan bahwa relevansi nilai berpengaruh signifikan positif terhadap return saham; perencanaan pajak, PSAK 239, dan capital adequacy ratio tidak berpengaruh terhadap return saham; return on assets berpengaruh negatif terhadap return saham; net interest margin dan beban operasional pada pendapatan operasional tidak berpengaruh terhadap return saham; serta loan to deposit ratio berpengaruh negatif terhadap return saham. Implikasi pada penelitian ini diharapkan dapat berperan sebagai referensi dalam pembelajaran, pemilihan keputusan investasi, dan penelitian selanjutnya.

PENGARUH PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA BLITAR

2024-11-12T10:05:43+00:00

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh persepsi pemilik dan pengetahuan akuntansi terhadap penggunaan informasi akuntansi yang dilakukan oleh pemilik usaha dengan melakukan pengujian pada tiap variabel, populasi dan objek penelitian ini adalah UMKM di Kota Blitar pada sektor perdagangan dengan jumlah 4.745 unit, teknik pengambilan sampel menggunakan purposive sampling dan menggunakan rumus slovin, di dapatkan 100 sampel data kemudian diolah menggunakan SmarttPLS 4. Variabel dependen untuk penelitian ini adalah penggunaan informasi akuntansi, sedangkan variabel independen untuk penelitian ini adalah persepsi pemilik dan pengetahuan akuntansi. Hasil dari penelitian menunjukkan bahwa persepsi pemilik berpengaruh signifikan terhadap penggunaan informasi akuntansi dan pengetahuan akuntansi tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi.

AFFECTING FACTORS AND THE ROLE OF TAX AUDIT IN INDONESIA

2025-01-18T00:24:55+00:00

The Directorate General of Taxation (DGT) conducts tax audits as a control measure for the self-assessment system in Indonesian taxation. The abundance of articles on tax audits in Indonesia encourages writers to thoroughly examine the literature from journals specializing in accounting and taxation. This research aims to analyze the factors that affect tax audits and the role of tax audits in Indonesia. The findings show that the information system, the competence of tax auditors, the independence of tax auditors, and tax audit policies affect tax audits. Tax audits play a role in tax compliance and tax revenue. It is anticipated that this research will help the DGT enhance the variables influencing tax audits and raise the quality of these audits.

DETERMINANTS OF FIXED ASSET REVALUATION DECISIONS WITH FIRM SIZE AS A MODERATING VARIABLE

2025-01-24T03:14:48+00:00

This study uses firm size as a moderating variable to investigate how fixed asset revaluation decisions are impacted by fixed asset intensity, debt, liquidity, operating cash flow, and company growth. All of the study's objects are businesses in the financial industry that are listed on the IDX. Purposive sampling yielded 90 organizations with a total observation data of 450 based on the following criteria: companies listed on the IDX in 2019-2023, publishing complete annual reports in 2019-2023, having fixed assets consecutively during 2019-2023, and companies that use rupiah currency are 90 companies with a total observation data of 450. The collected data were analyzed using logistic regression and moderation regression analysis for hypothesis testing. The results showed that the decision to revalue fixed assets is influenced by both fixed asset intensity and liquidity, indicating that businesses with high fixed asset intensity and low liquidity are more likely to decide to revalue. Leverage, operating cash flow, or company development have no impact. This result suggests that elements influencing a firm's decision to revalue its fixed assets are not leverage, operating cash flow, or company growth. The impact of debt and liquidity on fixed asset revaluation choices is then reinforced by business size as a moderating element. The implications of this research indicate that the revaluation method can enhance the relevance and quality of the information presented in financial statements because the motivation for revaluing fixed assets is to obtain information related to the fair value of fixed assets. Management policies for evaluating fixed assets are one way to improve the company's performance.