JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)

Analisis Penerapan Prosedur Audit Yang Disepakati Atas Kas dan Bank di Organisasi Untuk Meminimalkan Ketidakwajaran.

Putri Yasmin Nabibha — 2025-08-29

This study aims to determine how the application of agreed procedures for financial information on cash and bank accounts in one organization. This organization is an association consisting of entrepreneurs engaged in international trade. This organization is based in DKI Jakarta and spreads its network to East Java. The request for agreed procedure services came from the internal management of the organization who felt there were indications of impropriety in cash recording. Over the past few periods, the organization's cash has been depreciating continuously, causing a significant deficit. This raises concerns regarding the possibility of irregular financial management that is not transparent and unaccountable. Therefore, the board requested assistance from Practicing Accountants to carry out agreed audit procedures on cash and bank accounts in the receipts and disbursements section. This study aims to provide a factual picture of the condition of cash and as a form of accountability of the management to members and other interested parties.

Keywords: Agreed Audit Procedures, Cash and Banks, Organization

Pengaruh Literasi Keuangan, Strategi Budgeting, dan Artificial Intelligence Terhadap Minat Investasi Pasar Modal Pada Mahasiswa Prodi Akuntansi Universitas Djuanda Bogor

Siti Nurul Anisa — 2025-09-23

Tujuan penelitian ini adalah menganalisis pengaruh Literasi Keuangan, Strategi Budgeting, dan Artificial Intelligence terhadap Minat Investasi Pasar Modal, pada Mahasiswa Prodi Akuntansi Universitas Djuanda Bogor. Populasi penelitian mencakup 213 mahasiswa aktif Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Djuanda. Sampel penelitian dipilih menggunakan teknik purposive sampling, menghasilkan 172 mahasiswa yang memenuhi kriteria tertentu. Pengambilan data menggunakan metode kuesioner. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan software SPSS versi 22. Hasil penelitian menunjukkan bahwa secara simultan variabel independen berpengaruh signifikan terhadap variabel dependen. Berdasarkan hasil uji koefisien determinasi diperoleh nilai R square sebesar 41%, sedangkan sisanya sebesar 59% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Berdasarkan hasil uji parsial variabel literasi keuangan, variabel strategi budgeting dan variabel artificial intelligence memiliki pengaruh terhadap minat investasi di pasar modal.

Pengaruh Tingkat Pendapatan Wajib Pajak, Sanksi Pajak dan SPPT Terhadap Kepatuhan Wajib Pajak PBB-P2

Fifi Nur Fitri Zakiyah — 2025-09-01

The rural and urban land and building tax (PBB-P2) is one of the potential and strategic taxes to be a source of regional income because the revenue from PBB-P2 is mostly used for regional expansion and improvement. Therefore, it is very important to make efforts to maximize PBB-P2 revenue. The realization of PBB-P2 in Bogor Regency in 2020-2023 continues to increase, but in contrast to the realization of PBB-P2 in Cigombong District, Bogor Regency in 2019-2023, there has been a drastic decrease. The purpose of this study is to find out the factors that affect the compliance of PBB-P2 taxpayers by including trust in the government as a moderation variable. The method used is quantitative with data analysis using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The number of samples in this study is 190 respondents. The results of the study showed that the level of taxpayers' income had no effect on the compliance of PBB-P2 taxpayers, while tax sanctions and SPPT had an effect on the compliance of PBB-P2 taxpayers. Furthermore, trust in the government is not able to moderate the influence of income levels, tax sanctions, and SPPT on the compliance of PBB-P2 taxpayers.

Kebijakan Perpajakan dan Peran Model Triple Helix berpengaruh dalam Meningkatkan Kepatuhan Pajak Pada UMKM Kecamatan Ciawi

Tubagus Ahmad Alfi Fahmi Fahmi — 2025-09-13

This study was conducted to assess the influence of tax policy and the role of the Triple Helix model on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Ciawi District. The persistent issue of low tax compliance within the MSME sector serves as the primary rationale for this investigation. A quantitative approach was applied, utilizing multiple linear regression analysis. Primary data were collected through questionnaires distributed to 95 MSME respondents, followed by instrument testing through validity, reliability, normality, and multicollinearity tests, as well as inferential statistical analysis using t-tests and F-tests. The findings indicate that tax policy exerts a positive and significant effect on MSME tax compliance, as evidenced by a regression coefficient of 0.271 with a significance level of 0.000. Furthermore, the role of the Triple Helix model—comprising collaborative engagement between government, private sector, and academic institutions—also demonstrates a positive and significant impact on tax compliance, with a regression coefficient of 0.794 at the same significance threshold. Simultaneously, these two variables collectively explain 76.4% of the variation in MSME tax compliance. These results highlight the importance of optimizing adaptive tax policies and strengthening cross-sector collaboration within the Triple Helix framework as strategic measures to enhance MSME tax compliance. The strategic implications suggest the need for tax policy reformulation and the development of sustainable collaborative models to promote higher tax compliance in the MSME sector

Studi Literatur Tentang Ketidakpatuhan Wajib Pajak Terhadap Kewajiban Pelaporan Dan Pembayaran PPh Pasal 21

Edgar Daffa Izdihar — 2025-09-23

This study investigates the key causes of non compliance among tax payers in reporting and settling their Article 21 income tax liabilities. Within Indonesia’s self-assessment tax system, tax payer compliance plays a critical role in achieving national revenue targets. This research employs a qualitative descriptive method through a literature review of secondary data sources. The finding sindicate that comprehension of tax regulations, the efficiency and performance of the tax administration system, High-quality tax services play a significant role in shaping taxpayer compliance. Additionally, tax avoid anceandevasion practices exacerbaten on compliance issues, driven by regulatory weaknesses and limited law enforcement. The study also high lights theim portance of implementing principles of good governance such as legal certainty, utility, transparency, and quality public service as preventive strategies against tax avoidance. These finding saim to support the creation of responsive tax policies that promote greater tax payer awareness and adherence.

Pengaruh Profitabilitas, Leverage, Firm Size, dan Firm Age Terhadap Tax Aggressiveness Perusahaan Healthcare Yang Terdaftar BEI Tahun 2020-2024

Dwi Ayu Apandi — 2025-09-23

This study aims to analyze the impact, both separately and simultaneously of probitality, leverage, firm size, and firm age on tax aggressiveness in healthcare companies listed on the Indonesia Stock Exchange (IDX). This study is quantitative, with data taken from secondary sources orginating from the official website www.idx.co.id or the company’s own website. The sample selection technique used was purposive sampling, resulting in 12 companies over a five-year period. To analyze the data, a panel data regression method was applied and processed using Eviews version 13. The findings of this study indicate that profitability and firm age have a separate influence. However, there is no partial effect shown by leverage and firm size. In addition, overall profitability, leverage firm size, and firm age influence tax agggressiveness

Implementasi Penyetoran Dan Pelaporan Pajak Penghasilan (Pph) Pasal 23 Dengan Menggunakan Coretax: Studi Kasus Pada PT X

Nanda Wahyu Saputra — 2025-09-23

Abstract

Income Tax (PPh) Article 23 is known as income tax which in the tax year is deducted by the withholding agent on income in the form of dividends, interest, royalties, gifts and awards, rent, compensation for other services as determined by the Director General of Taxes, except for the withholding of Income Tax (PPh) which is final in nature. The process of depositing and reporting this type of PPh often faces various challenges, especially in terms of timeliness and compliance with applicable tax regulations. Digitalization in taxation has encouraged companies to switch to a tax application system in the form of Coretax in order to increase efficiency and accuracy in fulfilling tax obligations. Coretax is one of the applications used in tax management, including in the deposit and reporting of PPh Article 23. Analyzing the implementation of Coretax in the process of depositing and reporting PPh Article 23 at PT X is the purpose of this study. The case study research method with a qualitative approach was used in this study. Data was obtained through observation, interviews, and analysis of relevant documents. The results of this study reveal that the implementation of Coretax brings significant changes to the company's tax administration system, especially by replacing the role of DJP Online through a more standardized and systematic reporting structure. However, the effectiveness of Coretax use in PT X is still not optimal due to various obstacles, such as technical disruptions to the system, lack of socialization from the tax authorities, and the absence of significant improvements in operational efficiency. Therefore, a comprehensive evaluation and improvement of the Coretax system is needed so that it can provide optimal contributions in supporting smooth tax reporting and increasing tax compliance of business actors.)

Keywords: Coretax, Article 23 Income Tax, Tax Deposit, Tax Reporting.

Implementasi Standar Audit 500 pada Prosedur Audit Kas Oleh KAP X: Studi Kasus pada BLUD

Bagus Budi Bowo Leksono — 2025-09-23

This study aims to evaluate the appropriateness of the audit procedures for the cash account conducted by Public Accounting Firm (KAP) X at a Regional Public Service Agency (BLUD) with the provisions stipulated in Auditing Standard (SA) 500 concerning audit evidence. This research employed a qualitative descriptive method. Data were obtained through direct observation and documentation of various audit evidence, such as cash reconciliation results, official reports of physical cash counts (cash opname), and bank balance confirmations. The results of the study indicate that the audit procedures implemented by KAP X are in accordance with the provisions of SA 500. This is reflected in the execution of procedures such as the verification of cash balances, periodic physical examinations, the application of analytical procedures, external (third-party) confirmations, evaluation of cash account transactions, and the disclosure of cash information in the financial statements. All these steps support the acquisition of sufficient and reliable audit evidence. Therefore, the audit has contributed to strengthening the accountability of cash management within the BLUD environment. In conclusion, the cash audit practices conducted by KAP X comply with the principles regulated in SA 500 and can serve as a reference for enhancing the quality of audits in the public sector.

Pengaruh Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi

Delista Aditya — 2025-09-23

This study aims to examine the effect of leverage, profitability, and company size on financial performance. The object of this study is food and beverage companies in 2019-2023. Leverage is measured by Debt to Equity Ratio (DER), Profitability is easured by Net Profit Margin (NPM), Size is measured by total assets, Financial Perfomance is measured by Return on Equity (ROE) and Good Corporate Governance mechanism proxied by Management Ownership. This type of research is quantitative research. This sampel used in this study was obtained uing the purposive sampling method based on previously determined criteria, namely from food and beverages companies. The method used in this study is multiple linear analysis and moderated regression analysis (MRA) using the Eviews program 12. The results of the study indicate that leverage and profitability has an effect on financial performance, Size has no effect on financial performance, good corporate governance is able to moderated the effect of leverage and profitability on financial perfomance (Weakening) and good corporate governance is able to moderated the effect of size on financial perfomances (strengthening).

Analisis Sistem Aplikasi Keuangan Tingkat Instansi Dengan Menggunakan Technology Acceptance Model Pada Kementerian Agama Kota Sibolga

Sultan Anggi — 2025-09-23

The SAKTI (Agency-Level Financial Application System) application is an information system developed by the Ministry of Finance of the Republic of Indonesia to manage financial processes in government agencies. This application is designed to support budget management and financial reporting more efficiently, accurately, and integratedly. The purpose of this study was to determine the extent to which the Agency-Level Financial Application System implemented in the Ministry of Religious Affairs of Sibolga City can run effectively and efficiently, and to analyze user acceptance of this application based on the Technology Acceptance Model (TAM) model. This study uses a qualitative method, which involves collecting data through direct observation, in-depth interviews, and collecting documentation, especially financial reports. Interviews were conducted with the Head of the Ministry of Religious Affairs Office of Sibolga City to obtain information related to their experiences and views on the use of the SAKTI Application. The object of this study is the implementation of the Agency-Level Financial Application System with the Technology Acceptance Model approach at the Ministry of Religious Affairs of Sibolga City. The researcher acted as a research instrument, where data was collected through interviews, observations, and documentation of financial reports generated from the use of this application. The results of the study indicate that the SAKTI Application at the Ministry of Religious Affairs of Sibolga City has proven effective in improving financial management. This application accelerates the financial reporting process and reduces manual errors that often occur in previous financial management systems. The resulting time efficiency and the application's ability to provide real-time financial monitoring are the main advantages that support the effectiveness and efficiency of this application in financial management. Based on the results of the study, it can be concluded that the SAKTI Application provides a positive contribution in increasing the efficiency and effectiveness of financial management at the Ministry of Religion of Sibolga City. Acceptance of this application is influenced by factors of ease of use and usability of the application, which are analyzed through the perspective of the Technology Acceptance Model.

Keywords: Financial Application System, Institution, Technology Acceptance Model

Pengaruh Risk Management Disclosure Terhadap Siklus Penjualan Dan Piutang Usaha Pada Perusahaan F&B Yang Terdaftar Di Bursa Efek Indonesia

Hardiyanti Dahlan — 2025-09-23

This study aims to analyze the effect of Enterprise Risk Management (ERM) disclosure based on the COSO framework on the effectiveness of the sales cycle and accounts receivable collection, which is measured through Days Sales Outstanding (DSO), Receivable Turnover (RT), and Bad Debt Ratio (BDR). The research uses a quantitative approach with data from the annual reports of six Food and Beverage (F&B) companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Data were analyzed using normality, linearity, simple linear regression, T-test, and determination coefficients with the help of SPSS software. The results showed that ERM disclosure had a positive and significant effect on DSO and RT, but did not have a significant effect on BDR. The value of the determination coefficient (R²) in DSO and RT was 9.5%, indicating that ERM was able to explain the variation of the two variables, while 90.5% was influenced by other factors. Overall, the results of the study strengthen the hypothesis that the application of ERM makes a positive contribution to improving the effectiveness of sales cycle management and accounts receivable.

Analisis Kinerja Keuangan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019–2023

Meily Syafrida — 2025-09-23

This study analyzes the financial performance of 11 banks listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative approach is applied with secondary data from annual financial reports—collected through www.idx.co.id—and the sample is selected based on purposive sampling. The variables measured are the liquidity ratio (Current Ratio) and solvency (Debt to Equity Ratio). As a result, the average Current Ratio of these banks moved in the range of 1.15–2.01, indicating adequate ability to meet short-term obligations. Meanwhile, the average Debt to Equity Ratio ranged from 0.76–0.89, indicating a relatively healthy bank financing structure. In conclusion, the financial performance of the banking sector during this period was relatively good, although it was weakened, especially during the COVID-19 pandemic. Suggestions are given for bank management to better balance financing sources and internal capital to mitigate liquidity and leverage risks.

Analisis Sistem Pencatatan Akuntansi Aktiva Tetap Pada PT Perkebunan Nusantara I Regional 1

Angga — 2025-09-23

This research was conducted at PT. Perkebunan Nusantara I Regional I located at Jl. Lintas Sumatra Km. 21, Limau Manis, District. Tanjung Morawa, Deli Serdang Regency. PT. Perkebunan Nusantara I Regional I is a State-Owned Enterprise (BUMN) engaged in the plantation sector with palm oil, sugar cane, rubber and tea commodities. The purpose of this study was to determine how to record fixed assets at PT Perkebunan Nusantara I Regional I. The research method used is a qualitative descriptive method, namely comparing the actual conditions with theories that are relevant to the related problems. Data collection and other information were carried out by interview and documentation. Based on the research conducted, it can be concluded that the company combines the acquisition value of goods such as lightning protection towers and concrete pipes with the acquisition price of installation costs. The combination of acquisition prices has an impact on the calculation and presentation of more substantial depreciation and operating costs, so that the profit calculated in the income statement is reduced. This results in a significant accumulation of depreciation on the balance sheet, resulting in a lower estimated book value.

Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Subsektor Farmasi Yang Terdaftar Di BEI

Ayu Ceria Dewi Lubis — 2025-09-23

This study aims to analyze and determine the effect of profitability, managerial ownership and leverage on earnings management in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange. In this study, the sampling technique used saturated sampling, in which the entire population was sampled. The number of samples in this study was 10 pharmaceutical sub-sector companies, each consisting of 4 years of financial statements, so that the total sample consisted of 40 samples. The data analysis tool in this study used multiple linear regression analysis which was previously tested for classical assumptions so that the results obtained were not biased. Based on the results of the partial test (t-test) in this study, it states that: 1) profitability affects earnings management in pharmaceutical sub-sector manufacturing companies. 2) managerial ownership does not affect earnings management in pharmaceutical sub-sector manufacturing companies. 3) Leverage has a significant effect on earnings management in pharmaceutical sub-sector manufacturing companies. And simultaneously profitability, managerial ownership and leverage affect earnings management.

Peran Environmental Sustainability Disclosure Sebagai Mediator Antara Akuntansi Lingkungan Terhadap Kinerja Perusahaan

Ronald Wangdra — 2025-09-23

Companies today in carrying out business activities are required not only to be able to create material profits but also to be able to pay attention to the environment whose results will later have an impact on the company's performance. The problem in this study is that there are many companies that do not pay attention to the environment, especially the mining sector, as evidenced by the fact that there are still many companies in the mining sector that achieve low proper and there are still many companies that do not present environmental costs in the company's financial statements. Based on data obtained from the proper rating of the Ministry of Environment for 34 coal mining companies listed on the IDX, as many as 4 companies are rated black and the remaining 30 companies are rated red and green, indicating that the company ignores the environment when making profits. This study aims to analyze whether environmental accounting and audit quality affect company performance as well as the influence of mediation of environmental sustainability disclosure on environmental accounting and audit quality on the performance of mining companies listed on the Indonesia Stock Exchange in 2018-2022.The analysis method used is a quantitative method with a causality or causal approach. Data analysis using a statistical tool, namely Smart PLS. The results of this study are that audit quality and environmental accounting have a significant effect on company performance, audit quality has a significant effect on environmental sustainability disclosure. However, environmental accounting does not have a significant effect on environmental sustainability disclosure. Then environmental sustainability disclosure does not have a significant effect on company performance. Mediation testing shows that quality audits indirectly significantly affect company performance through environmental sustainability disclosure. Environmental sustainability disclosure significance mediates the relationship between environmental accounting and company performance.

Pengaruh Rasio Solvabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Konstruksi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024

Putri Melani — 2025-09-23

The aim of this research is to examine how solvency ratios, liquidity, and company size influence the financial performance of BEI construction from 2020 to 2024. Return on Assets (ROA) is used as the dependent variable to measure financial performance, while Debt to Asset Ratio (DAR), Cash Ratio (CR), and the natural logarithm of total assets (Ln Total Assets) are used to measure solvency, liquidity, and company size. This research uses a quantitative methodology that uses a multiple linear regression analysis approach. Purposive sampling was used to choose the sample, which included 80 observations from a total of 16 companies over a 5-year period. Based on the research findings, it can be concluded that while firm size has a substantial impact on financial performance, the solvency and liquidity variables have no significant impact on financial performance. At the same time, financial performance is significantly impacted by solvency, liquidity, and company size. It is hoped that these findings will contribute to the body of knowledge in the field of corporate finance and provide investors and company management something to think about when making financial decisions.

Analisis Sistem Pengendalian Internal Penggajian Karyawan Pada PT. Penjaminan Jamkrindo Syariah

Risma Febriyanti Putri RM — 2025-09-23

This study aims to analyze the effectiveness of the internal control system of employee payroll at PT Penjaminan Jamkrindo Syariah. The research was conducted using a qualitative descriptive approach through literature study and analysis of payroll processes within the company. The payroll process in PT Jamkrindo Syariah consists of several stages, including employee data management, attendance recording using fingerprint, payroll calculation with specially designed Excel worksheets, verification and authorization, salary payment via bank transfer, accounting recording, and documentation. The results indicate that the company has implemented a fairly good payroll procedure supported by technology and proper documentation, which promotes efficiency, transparency, and accountability. The strengths of the system include the use of fingerprint for accurate attendance, semi-automated Excel calculation to minimize human errors, and complete payroll documentation. However, several weaknesses remain, such as the lack of segregation of duties, the absence of dual authorization in payroll approval, and the risk of manipulation when the fingerprint system fails. These weaknesses are inconsistent with internal control theories and may violate Islamic principles of justice (al-‘adl) and trustworthiness (amanah). Overall, the internal control system of payroll at PT Jamkrindo Syariah is adequate but needs improvements to enhance effectiveness and compliance with sharia values.).

Pengaruh Financial Distress terhadap Auditor Switching

Syafrita Ridha Ginting — 2025-09-23

This study aims to examine whether certain financial indicators, previously identified as strong predictors of financial distress, influence auditor switching. The indicators analyzed are return on total assets, net profit on total assets, earnings per share, and cash flow per share. The sample consists of 37 financially distressed companies listed on the Indonesia Stock Exchange, identified using the Altman Z"-Score model, comprising a total of 148 observations. Data analysis was conducted through logistic regression. Findings reveal that return on total assets negatively impacts auditor switching, while net profit on total assets shows a positive effect. However, earnings per share and cash flow per share do not significantly influence auditor switching. These results offer valuable insights for financial statement users and stakeholders in forecasting financial distress in firms that change auditors, thereby supporting critical decision-making for these users.