JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)

ESG Disclosure, Intellectual Capital, and Firm Value: Moderating Role of Board Independence

Mujiono — 2026-09-05

This study aims to examine the effect of ESG Disclosure and Intellectual Capital on firm value, as well as the moderating role of Board Independence on both relationships. The study is grounded in Stakeholder Theory and Agency Theory, with a sample of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2017–2024. Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Results indicate that ESG Disclosure does not significantly affect firm value, suggesting that the Indonesian capital market has yet to fully incorporate sustainability information into equity valuation. In contrast, Intellectual Capital measured through the Value Added Intellectual Coefficient (VAIC) is confirmed as the dominant and significant predictor of firm value. Board Independence fails to strengthen the effect of either ESG Disclosure or Intellectual Capital on firm value, indicating that the numerical proportion of independent commissioners does not adequately reflect substantive board oversight. The overall model explains 57.2% of the variance in firm value. These findings underscore the importance of intellectual capital investment as a value creation strategy, while highlighting the need for improved ESG reporting quality and board competency in emerging markets.

Pengaruh Kesadaran Wajib Pajak Terhadap Keakuratan Data Objek PBB

Eneng Irmayanti — 2026-09-05

This study examines the influence of taxpayer awareness on the accuracy of Land and Building Tax (PBB) object data in RW 14, Wangisagara Village, Majalaya District, Bandung Regency. The study was conducted in response to the persistent discrepancies between the administrative records of tax objects and the actual conditions observed in the field, including changes in land area, building size, land utilization, and ownership status that have not been properly updated. These inconsistencies are presumed to result from the limited awareness of taxpayers regarding their tax responsibilities, particularly in reporting changes to tax object information. A quantitative research design with an associative approach was employed. The sample consisted of 83 respondents selected using the Slovin formula, while data were collected through questionnaire distribution. The data were analyzed using simple linear regression with the assistance of SPSS software. The findings reveal that taxpayer awareness has a positive and statistically significant effect on the accuracy of Land and Building Tax (PBB) object data.

Literasi dan Kesadaran Pajak Influencer

Shely Safitri — 2026-09-05

Perkembangan teknologi digital dan media sosial telah mendorong munculnya profesi influencer sebagai pemain dalam ekonomi digital di Indonesia. Aktivitas ekonomi yang dilakukan oleh influencer melalui kolaborasi promosi, dukungan, dan berbagai bentuk pemasaran digital menunjukkan potensi yang signifikan untuk penerimaan pajak. Namun, tingkat kesadaran pajak di kalangan kelompok ini masih perlu ditingkatkan. Studi ini bertujuan untuk menganalisis pengaruh literasi pajak terhadap kesadaran pajak di kalangan mikro-influencer di Indonesia. Studi ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data diperoleh dengan mendistribusikan kuesioner kepada mikro-influencer yang berdomisili di Indonesia dan dianalisis menggunakan perangkat lunak IBM SPSS versi 23. Hasil penelitian menunjukkan bahwa literasi pajak memengaruhi kesadaran pajak di kalangan mikro-influencer. Temuan ini menunjukkan bahwa pemahaman yang lebih baik tentang perpajakan mengarah pada tingkat kesadaran yang lebih tinggi dalam memenuhi kewajiban pajak mereka. Oleh karena itu, peningkatan literasi pajak merupakan faktor penting dalam mendukung peningkatan kesadaran pajak di sektor ekonomi digital.

Pengaruh Pemahaman SAK EMKM, Lama Usaha, Pemanfaatan Teknologi Informasi dan Skala Usaha terhadap Kualitas Laporan Keuangan UMKM di Kota Medan

Dermilan Siregar — 2026-09-05

Abstract

This research aims to analyze the influence of SAK EMKM understanding, business experience, the utilization of information technology, and business scale on the quality of MSME financial statements in Medan City. The research method used is quantitative, with data collection techniques through questionnaires distributed to 100 MSME actors selected using a purposive sampling method with specific criteria. Data were analyzed using multiple linear regression with the assistance of SPSS software. The partial research results indicate that the understanding of SAK EMKM has no significant effect on the quality of financial statements, with a significance value of 0.686. Conversely, business experience, the utilization of information technology, and business scale have a positive and significant influence on the quality of financial statements. Simultaneously, these four variables have a significant effect with a coefficient of determination (R Square) of 80,3%, while the remaining 19,7% is influenced by other factors outside this research model. These results imply that operational experience, the adoption of information technology, and the increase in business scale capacity are key factors in enhancing the transparency and accountability of MSME financial reporting in Medan City.

Keywords: Business experience; Business scale; Information technology; Quality of financial statements; SAK EMKM

Analisis Peran Literasi Keuangan, Pemasaran Digital dan Pembayaran Digital dalam Meningkatkan Pendapatan UMKM di Tanjung Morawa

Ummi Azhany Husna Nasution — 2026-09-05

Abstract

This study aims to analyze the role of financial literacy, digital marketing, and digital payment in increasing the income of MSMEs in Tanjung Morawa District. This research uses a qualitative approach to explore the experiences, perceptions, and practices of MSME actors in managing their businesses amid the development of digital technology. Primary data were obtained through interviews with 20 MSME actors and analyzed descriptively through data reduction, data presentation, and conclusion drawing. The results show that financial literacy plays an important role in helping MSME actors manage business finances through financial recording, capital management, and separation of personal and business finances. Digital marketing through social media and digital platforms helps expand market reach, attract new customers, and increase orders while reducing promotional costs. Meanwhile, digital payment through bank transfers, e-wallets, and QRIS provides convenience and efficiency in transactions, facilitates transaction recording, and supports increased sales. The findings indicate that financial literacy, digital marketing, and digital payment have complementary roles in supporting MSME income growth. The combination of proper financial management and digital technology utilization can help MSMEs improve business efficiency, expand markets, and strengthen business sustainability in Tanjung Morawa.

Analisis Perencanaan Anggaran Dalam Meningkatkan Kinerja Keuangan Pada BKPSDM Serdang Berdagai

Mhd Shafwan Aziz — 2026-09-18

This study aims to analyze the role of budget planning in improving the financial performance of the Personnel and Human Resources Development Agency (BKPSDM) of Serdang Bedagai Regency for the 2023–2025 period. The research employs a qualitative descriptive approach with a case study method. Informasi were collected through in-depth interviews with four informants directly involved in the budgeting process, as well as documentation of budget realization reports. Financial performance was measured using effectiveness and efficiency ratios based on the Value for Money concept. The findings reveal that financial performance fluctuated significantly, with an effectiveness ratio of 69.84% (less effective) in 2023, increasing to 96.03% (effective) in 2024, then decreasing to 87.90% (fairly effective) in 2025. The efficiency ratio showed 69.84% (efficient) in 2023, 96.03% (less efficient) in 2024, and 87.90% (fairly efficient) in 2025. Budget planning plays a crucial role as a planning tool, control tool, and performance evaluation tool. Mature budget planning contributed to significant improvements in budget absorption, particularly from 2023 to 2024. However, inconsistent planning quality, external policy changes, and technical constraints remain the main causes of performance fluctuations. This research recommends strengthening human resource capacity, improving coordination, and anticipating policy changes to achieve more stable financial performance.

Analisis Sistem Digitalisasi Pengadaan Alat Tulis Kantor Dalam Meningkatkan Efisiensi Anggaran Pada PT JNT Kota Medan

Muhammad Ridho Hidayat — 2026-09-24

Abstract

This study aims to analyze the digitalization system of office stationery procurement in improving budget efficiency at PT JNT Medan City. This study used a qualitative approach with a descriptive research type. The research informants were determined using a purposive sampling technique with a total of five employees involved in the procurement and use of office stationery, consisting of administration staff, operational staff, warehouse/logistics staff, and office stationery users. Data collection techniques were carried out through interviews, observations, and documentation. Data analysis used the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results showed that the office stationery procurement system at PT JNT Medan City was carried out based on the needs of each operational division. The company has implemented a digital system in the recording and management process of office stationery procurement, although it has not been fully integrated. The implementation of the digital system had a positive impact on budget efficiency through improving inventory control, reducing repeated purchases, preventing stock accumulation, and controlling the use of office stationery. However, several obstacles were still found, such as delays in updating data and uneven employee capabilities in using digital systems. Therefore, system development and employee competency improvement are needed to optimize the implementation of procurement digitalization.

Keywords: Digitalization, Procurement, Office Stationery, Budget Efficiency.

Pengaruh Transfer Pricing, Sales Growth, dan Leverage terhadap Penghindaran Pajak Pada Perusahaan Sektor Property dan Real Estate Periode 2022-2025

Moh. Taufik Garuda Nusantara Mayulu — 2026-09-18

This study examines the effect of transfer pricing, sales growth, and leverage on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during 2022–2025. Grounded in agency theory, the study considers tax-related decisions as an area in which managerial discretion and information asymmetry may shape corporate tax strategies. A quantitative approach was employed using secondary data from audited annual financial statements. The population comprised 92 listed property and real estate companies, while purposive sampling produced 15 companies and 60 firm-year observations. Transfer pricing was proxied by related-party receivables, sales growth by changes in annual sales, leverage by the Debt-to-Asset Ratio, and tax avoidance by the Effective Tax Rate. Multiple linear regression was conducted using SPSS 31 after classical assumption testing. The results show that transfer pricing has a positive and significant effect on tax avoidance, sales growth has no significant effect, and leverage has a positive and significant effect. The adjusted R² of 0.308 indicates that the three explanatory variables account for 30.8% of the variation in tax avoidance in the sample. The findings emphasize the relevance of related-party transactions and debt-based financing in understanding corporate tax behavior in the property and real estate sector.

Analisis Prosedur Akuntansi Penerimaan dan Pengeluaran Kas Kecil (Petty Cash) Di PT Perkebunan Nusantara IV Regional II Kebun dan Pabrik Mayang

Rina Anggraini — 2026-09-18

This study analyzes the accounting procedures for petty cash receipts and disbursements at PT Perkebunan Nusantara IV Regional II Kebun dan Pabrik Mayang. The study aims to evaluate petty cash procedures, the imprest fund system, internal controls, and ERP SAP implementation in supporting operational liquidity and reliable reporting. A qualitative approach with a descriptive-evaluative case study method was employed. Primary data were obtained through in-depth interviews with key informants, including the Head of Finance Affairs, Administration Assistant, Petty Cash Custodian/Cashier, and Accounting Verifier, supported by observation. Secondary data consisted of financial documents for December 2025–January 2026, including bank receipt and disbursement records, petty cash replenishment request forms, petty cash disbursement evidence, and internal procedures. Data were collected through triangulation and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that petty cash management is systematically implemented through an imprest fund system integrated with SAP. Replenishment follows authorization and verification procedures, while disbursements are supported by valid documentation and recorded collectively in SAP. Segregation of duties, authorization controls, physical cash counts, and documentation strengthen internal control and improve recording efficiency. However, dependence on digital banking and SAP creates liquidity risks during internet disruptions, particularly when urgent needs arise and physical cash is limited. The study recommends periodic evaluation of cash limits, contingency payment mechanisms, and strengthened unannounced cash counts to balance operational flexibility with financial control.

Pengaruh Independensi, Etika Profesi, Kompetensi dan Tekanan Anggaran Waktu (Time Budget Pressure) Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Kota Medan

Nabillah Irbah Anjani — 2026-09-18

This research is motivated by the importance of auditor performance in maintaining audit quality and increasing attention to auditor professionalism due to violations and sanctions against public accountants. This study aims to analyze the influence of independence, professional ethics, competence, and time budget pressure on auditor performance at Public Accounting Firms in Medan City. The research method used is a quantitative approach with an associative design. The population is 186 people, primary data was obtained through the distribution of a questionnaire with a sample of 127 auditors selected by simple random sampling technique from the KAP auditor population in Medan City. Data analysis was carried out using multiple linear regression with the help of SPSS after going through validity, reliability, and classical assumptions tests. The results of the study showed that partially professional ethics had a positive and significant effect on auditor performance, while independence had a negative and significant effect on auditor performance. Competence and time budget pressure did not have a partial significant effect on auditor performance. However, simultaneously the four variables have a significant effect on auditor performance. In conclusion, improving auditor performance needs to be supported by strengthening professional ethics, independent management, competency development, and regulating proportionate work pressure.

Pengaruh Kesadaran Wajib Pajak, Literasi Pajak dan Pemanfaatan Teknologi Terhadap Kepatuhan Wajib Pajak Kota Medan dengan Coretax Sebagai Variabel Moderasi

Latersia Br Gurusinga — 2026-09-10

This study aims to examine the influence of taxpayer awareness, tax literacy, and technology utilization on taxpayer compliance in Medan City, with Coretax serving as a moderating variable. This research employed a quantitative approach, with data collected through questionnaires distributed to taxpayers in Medan City. The collected data were analyzed using the PLS-SEM method with the assistance of SmartPLS software. The findings indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance. In addition, Coretax has a positive and significant direct effect on taxpayer compliance. However, tax literacy and technology utilization do not have a significant effect on taxpayer compliance. Furthermore, the moderation analysis reveals that Coretax is unable to moderate the relationship between taxpayer awareness, tax literacy, and technology utilization and taxpayer compliance. These findings suggest that taxpayer compliance in Medan City is primarily influenced by taxpayer awareness and the direct implementation of the Coretax system rather than by tax literacy, technology utilization, or the moderating role of Coretax. The findings of this study are expected to provide valuable insights for the Directorate General of Taxes in formulating policies to improve taxpayer compliance through strengthening taxpayer awareness and optimizing the implementation of the Coretax system.

Determinan Kepatuhan Wajib Pajak Melalui Implementasi Coretax Dan Digitalisasi Administrasi Pajak Di Kota Medan

Sahrul Fazri — 2026-09-10

Abstract

Digital transformation in tax administration has become an important strategy for improving taxpayer compliance through integrated, efficient, and accessible digital services. This study aims to examine the effects of Coretax implementation, tax information system quality, tax administration digitalization, and ease of use of the Coretax system on taxpayer compliance in Medan City. This study employs a quantitative explanatory approach using primary data collected through questionnaires. Respondents were selected using purposive sampling, resulting in 130 individual and corporate taxpayers who had experience using digital taxation services. The data were analyzed using multiple linear regression. The results show that Coretax implementation, tax information system quality, and tax administration digitalization have positive and significant effects on taxpayer compliance. In contrast, ease of use of the Coretax system does not have a significant partial effect on taxpayer compliance. Simultaneously, all independent variables significantly affect taxpayer compliance, with an Adjusted R Square value of 0.723, indicating that 72.3% of the variation in taxpayer compliance can be explained by the proposed model. These findings highlight the importance of system quality, effective Coretax implementation, and tax administration digitalization in strengthening taxpayer compliance.

Understanding MSME Tax Compliance: The Role of Mental Accounting, Tax Awareness, Sanctions, and Socialization in Medan Marelan

Hermawan Sutanto — 2026-09-10

Micro, small, and medium enterprises contribute substantially to employment and local economic activity, yet many still struggle to meet tax obligations consistently. This study examines whether mental accounting, tax awareness, tax sanctions, and tax socialization explain tax compliance among MSME taxpayers in Medan Marelan. Using a quantitative cross-sectional survey, data were collected from 100 active MSME taxpayers through purposive sampling. Analysis employed partial least squares structural equation modeling with SmartPLS 4. The measurement model demonstrates satisfactory indicator reliability, convergent validity, and internal consistency. The structural model explains 86.1 percent of variance in tax compliance. Results show mental accounting has a positive but statistically nonsignificant effect, while tax awareness has a negative and nonsignificant effect. In contrast, tax sanctions exert the strongest significant positive effect on compliance, followed by tax socialization. Findings suggest financial cognition and declarative awareness do not automatically translate into compliant behavior when MSMEs face limited capital and administrative complexity. Consistent enforcement and accessible education appear more influential because they increase perceived consequences and reduce procedural uncertainty. This study extends Indonesian MSME tax literature by showing behavioral and institutional determinants vary across local contexts. Therefore tax authorities should combine transparent proportional enforcement with continuous practical digitally accessible assistance.

Analisis Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual Dalam Pengakuan Pendapatan PBB-P2 Pada Badan Pendapatan Daerah Di Kabupaten Langkat

Haidir Ali — 2026-09-10

Abstract

This study evaluates accrual-based Government Accounting Standards in the collection of Rural and Urban Land and Building Tax (PBB-P2) at the Regional Revenue Agency of Langkat Regency and identifies factors contributing to accumulated tax receivables. A descriptive qualitative case study combines analysis of fiscal year 2025 financial statements with in-depth interviews with agency informants. The findings reveal a technological gap between operational taxation modules and the central Regional Government Information System (SIPD-RI). Limited integration leads to periodic, semi-accrual bookkeeping, with receivables and operational revenue recorded through year-end adjustments. In 2025, the difference between accrual revenue and cash realization reached Rp16,576,018,816, while accumulated PBB-P2 receivables totaled Rp119,857,674,781. The absence of a valid receivables aging schedule, compounded by taxpayer data collection difficulties, resulted in an allowance of Rp82,844,111,878.41 based on rough percentage estimates, creating a risk of material misstatement. The study recommends system interconnection through an Application Programming Interface and staged data cleansing to improve the transparency and fair presentation of local government financial statements.

Keywords: Accrual accounting, PBB-P2, technological gap, aging schedule.