Jurnal Riset Ekonomi dan Akuntansi

Analisis Penerapan Tax Control Framework dan Kewajiban Perpajakan atas Pajak Pertambahan Nilai pada PT Cublak Suweng

2024-12-06T16:53:50+08:00

The operational complexity of manufacturing companies has the potential to create gaps in tax non-compliance. Internal audits of tax aspects periodically and using a tax control framework-based approach can be carried out to ensure compliance with tax regulations and minimize tax risks. PT Cublak Suweng as a manufacturing company in Sidoarjo that has received the title of 100 Largest Taxpayers 2023. So this study aims to conduct a tax control framework analysis on tax obligations for VAT at PT Cublak Suweng. The method used is qualitative with a case study approach. The results obtained are that PT Cublak Suweng has fulfilled the components or framework of the tax control framework on tax obligations for VAT, and the framework can be carried out properly. However, further improvements are still needed to be more effective and optimal. This is because VAT reporting, in several Tax Periods, there are still frequent corrections.

Penggunaan Turunan Parsial untuk Analisis Risiko Keuangan dan Ekonomi

2024-12-09T16:23:08+08:00

Partial derivatives play an important role in analyzing the dynamics of financial and economic systems involving many variables. This research explores the application of partial derivatives in financial risk models, including calculating portfolio sensitivity, volatility analysis, and estimating value at risk. Apart from that, it is also applied to economic models to analyze the impact of changes in economic variables on aggregate output. The case studies involve the use of partial derivatives in the Black-Scholes model for financial options and the IS-LM model in macroeconomics. The research results show that this mathematical approach increases prediction accuracy and helps strategic decision making.

Pelatihan Perancangan Sistem Pencatatan Keuangan KAS Sederhana untuk UMKM Jastip

2024-12-21T16:50:04+08:00

This training is designed to equip jastip MSMEs with knowledge and skills in designing a simple cash financial recording system. By participating in this training, participants are expected to be able to increase the efficiency of business financial management, make better decisions based on accurate data, and ultimately, develop the jastip business

Determinan Kepatuhan Wajib Pajak dari Pemahaman Peraturan Perpajakan, Sanksi Perpajakan, dan Kualitas Pelayanan Fiskus

2024-12-23T12:44:06+08:00

The largest source of income used to support all government activities is from taxes, ranging from employee salaries to infrastructure development. With the increasing number of taxpayers, both individual taxpayers and organizational taxpayers, the tax sector can anticipate increased revenue. This study aims to find and examine the effect of understanding tax regulations, quality of tax services, and tax sanctions on taxpayer compliance. This study uses the literature review method to analyze the reasons behind the explanatory variables. The theory behind this study is the theory of compliance and attribution. The results of the study show that the relationship between understanding tax regulations, quality of tax services, and tax sanctions on taxpayer compliance varies, so that a clear agreement has not been reached. This study provides a picture based on existing facts for further research using the variables of understanding tax regulations, quality of tax services, and tax sanctions.

Determinan Kepatuhan Wajib Pajak: Digitalisasi, Kesadaran, dan Pengetahuan Perpajakan

2024-12-23T13:05:12+08:00

This study aims to analyze the influence of tax digitalization, taxpayer awareness, and tax knowledge on the level of taxpayer compliance in Indonesia. This study is based on the low level of tax compliance even though tax revenues have increased significantly thanks to digitalization. The method used is a literature review, with secondary data analysis from various relevant sources. The results of the study indicate that tax digitalization contributes positively to taxpayer compliance, facilitating reporting and reducing fraud. In addition, tax awareness and knowledge have also been shown to increase compliance, where taxpayers who understand their obligations tend to be more compliant. This study concludes that in order to increase taxpayer compliance, further efforts are needed to increase tax awareness and knowledge, as well as optimally utilize digital technology. The implications of the results of this study are important for tax policy in Indonesia to support increased state revenues.

Pengaruh Fundamental Mikro, Fundamental Makro Terhadap Nilai Perusahaan dengan Karakteristik Perusahaan, Kinerja Keuangan, Struktur Modal Variable pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2019-2023

2024-12-23T16:55:20+08:00

Investigating the impact of micro and macro fundamentals on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 is the purpose of this study. In this study, mediating factors include capital structure, financial performance, and firm characteristics. Firm size, Net Profit Margin (NPM), and Debt Ratio (DR) are examples of micro fundamentals, while GDP, inflation, and interest rates are examples of macro fundamentals. This study assesses the relationship between variables using path analysis based on SmartPLS. The results show that micro fundamentals significantly affect financial performance, capital structure, and firm characteristics, while macro fundamentals only affect capital structure. In addition, firm characteristics are proven to affect financial performance, but do not directly affect firm value. A company's financial performance greatly affects its value. The results show that strategic internal management and adaptation to macroeconomic changes are essential to increasing business value. This study helps stakeholders, including corporate management and policy makers, in building strategies that maximize firm value amidst increasingly complex global economic challenges and market competition.

Strategi UMKM di Alun – Alun Kidul Yogyakarta untuk Meningkatkan Kualitas Layanan dan Produk Penjualan

2024-12-23T15:01:32+08:00

The aim of this research is to analyze MSME strategies related to customer satisfaction with quality services and products. This study applies a quantitative approach. Fifty respondents from the MSME consumer population who buy food and drinks in the southern Alun - Alun area were involved in this research. The results show that better product service can increase customer satisfaction.

Analisis Faktor-Faktor yang Mendorong Konsumen Berbelanja di Shopee

2024-12-25T10:21:41+08:00

Digital transformation (digitization) has penetrated almost all lines of people's lives, one of which is trade activities. Trading activities in this digital era are expressed by the emergence of e- commerce, one of which is Shopee. Shopee as an e-commerce in Indonesia does not stand alone, but there are other e-commerce that compete to dominate digital trading activities. Intense competition makes every e-commerce company compete to create features and services that are effective, efficient and make it easier to increase consumer transaction numbers. This research aims to find out what factors encourage consumers to shop at Shopee. The approach method used in this research is a quantitative approach involving 30 respondents who filled out a Google Form questionnaire which was distributed to Shopee users. The results of this research show that there are several factors that encourage consumers to shop at Shopee, these factors are social influence, offers and promotions, ease of access, price, trust and security, reviews and ratings, product quality, benefits of shopping at Shopee and service factor.

Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Perusahaan Manufaktur pada Sektor Kimia di Indonesia Tahun 2019-2023

2024-12-31T11:28:14+08:00

This research aims to evaluates a financial performance at PT Alkindo Naratama Tbk, PT Toba Pulp Lestari Tbk, and PT Tjiwi Kimia Paper Mill Tbk in the Indonesian chemical manufacturing industry for the 2019–2023 period using descriptive methodologies and a qualitative approach. In addition to other sources like articles and journals, secondary data was collected from the financial and annual reports of businesses listed on the Indonesia Stock Exchange (IDX). The results of the analysis show that PT Alkindo Naratama Tbk has excellent liquidity and operational efficiency, indicating the company's ability to meet short-term obligations and practice prudent asset management. The most successful business, as determined by ROA and ROE, is PT Toba Pulp Lestari Tbk, which makes efficient use of equity and assets. With the highest dividend and the lowest debt-to-asset ratio, PT Pabrik Kertas Tjiwi Kimia Tbk stands out in terms of funding stability and offers investors alluring rewards. In order to increase the competitiveness of Indonesia's chemical manufacturing industry, managers, investors, and policymakers should utilize this study's summary of financial performance as a strategic guide.

Dampak Penggunaan Media Pembelajaran Inovatif terhadap Peningkatan Pemahaman Konsep Akuntansi bagi Mahasiswa di Universitas 17 Agustus 1945 Surabaya

2025-01-06T15:22:26+08:00

This study analyzes the impact of innovative learning media on students' understanding of accounting concepts at the University of 17 August 1945 Surabaya. Using a qualitative approach, data were collected through in-depth interviews and participatory observations involving lecturers and students. The study examined media such as business simulations, animated videos, and case-based applications. Findings reveal that innovative learning media enhance student participation, simplify complex accounting concepts, and improve practical skills. Additionally, interactions between lecturers and students became more dynamic and engaging. Despite these benefits, challenges like limited technological resources and the need for adaptation time remain obstacles. This study highlights the importance of developing and integrating educational technology to support effective and relevant accounting learning.

Analisa Fundamental Makro dan Struktur Kepemilikan dengan Variabel Intervening Struktur Modal, Manajemen Laba, dan Kinerja Keuangan yang Berpengaruh terhadap Nilai Perusahaan

2025-01-06T15:55:50+08:00

The rapid development in the industrial world today has created intense competition among investors and business actors. Alongside economic growth, companies strive to showcase their best performance to enhance competitiveness, which often requires additional capital. This study aims to examine the influence of macro fundamentals, ownership structure, capital structure, earnings management, and financial performance on firm value. The results indicate that these variables have a significant impact on firm value.

Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Sektor Teknologi dan Sektor Healthcare di Bursa Efek Indonesia Tahun 2019 – 2023

2025-01-07T11:08:19+08:00

The research conducted aims to determine the effect of deferred tax burden and tax planning on profit management in technology sector companies and healthcare sector companies listed on the Indonesia Stock Exchange (IDX). The research conducted used a period of 5 periods starting in 2019-2023. The population used includes the entire technology sector and healthcare sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The technique used in taking the sample used a purposive sampling technique with criteria set by the researcher so that a sample size of 31 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The use of research data analysis methods is in the form of multiple linear regression analysis. The conclusion of this study shows that Deferred Tax Burden has an effect on Profit Management. While Tax Planning has no effect on Profit Management.