Jurnal Riset Akuntansi

The Influence of Taxpayer Awareness and Tax Sanctions on Motor Vehicle Taxpayer Compliance

2025-03-03T09:20:50+08:00

One source of local tax revenue is motor vehicle tax, which according to Article 1 of Law No. 28/2009 is a tax related to transportation affairs and levied by local governments on the ownership or control of motor vehicles. Motor Vehicle Tax (PKB) is one of the sources of tax or levy received by each region. It is given to help the development of the province and improve the welfare of the people.Translated with DeepL.com (free version)The objectives of this study are: 1. Knowing the impact of taxpayer awareness on motor vehicle tax compliance among Employees of Universitas Kristen Indonesia. 2. Analyzing the effect of tax sanctions on motor vehicle taxpayer compliance among employees of the Universitas Kristen Indonesia. This study uses a type of Quantitative research. The location of this research is located in the Campus Environment of the Universitas Kristen Indonesia, Cawang UKI, East Jakarta. This calculation method uses multiple linear regression analysis methods. Data were collected through questionnaires distributed to taxpayers by applying proportionally stratified random sampling techniques. The results showed: 1. The t value of the taxpayer awareness variable (X1) is 2.613> t table 40.159, with the regression coefficient value of the taxpayer awareness variable is 3.354. This means that the higher the awareness of taxpayers owned, the higher the level of taxpayer compliance. 2. The t value of the variable count of the effect of tax sanctions is 2.000> t table 31.577 with the variable regression coefficient value of tax sanctions is 2.637. Where the stricter the tax regulation sanctions imposed, it will increase taxpayer compliance.

Pengaruh Thin Capitalization, Revaluasi Aset Tetap dan Profitabilitas Terhadap Penghindaran Pajak

2025-03-13T12:08:47+08:00

This study aims to analyze the effect of thin capitalization, fixed asset revaluation, and profitability on tax avoidance in property and real estate companies listed in Indonesia Stock Exchange (IDX) for the period 2019-2022. This study employs a quantitative method using secondary data obtained from financial reports of companies that meet the purposive sampling criteria. Multiple linear regression analysis is used to examine the relationship between independent and dependent variables. The findings indicate that thin capitalization, fixed asset revaluation, and profitability have a positive and significant effect on tax avoidance. This suggests that higher debt utilization, fixed asset revaluation, and profitability increase the likelihood of companies engaging in tax avoidance practices. These findings are expected to provide insights for stakeholders, including the government, investors, and academics, in understanding tax avoidance practices and formulating more effective policies to mitigate potential revenue losses due to such practices.

Penerapan Akuntansi Lingkungan dalam Pengolahan Limbah Botol Plastik di SDI Lisabheto

2025-03-17T11:36:37+08:00

Global environmental issues demand early awareness, including in environmental accounting. This study aims to improve SDI Lisabetho students' understanding of environmental accounting concepts and desires through community education and mediation. An interactive approach is applied by practicing processing plastic bottle waste into plant pots, providing direct experience of the importance of protecting the environment. The results of the study showed an increase in students' awareness of the environmental impacts of economic activities and the role of individuals in desires. In addition, students better understand how accounting reporting can include social and environmental aspects. The implications of this study emphasize the importance of integrating environmental accounting education into the elementary school curriculum to form a generation that cares about the environment and has a deep understanding of environmental accounting. Thus, it is hoped that students can adopt environmentally friendly habits, contribute to maintaining a balance between the economy, society, and ecology, and have critical awareness of the long-term impacts of economic activities on the environment. Introducing environmental accounting from an early age can also be a strategic step in creating a more responsible and sustainable society in the future.

Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022

2025-03-29T10:21:08+08:00

This research uses quantitativee methods involving a sample of 34 manufacturing companies listed on the IDX in 2019-2022. Manufacturing companies listed on the IDX in 2019-2022. The data taken is secondary data related to manufacturing company reports for the 2019-2022 period. Data collection uses the documentation method by collecting company financial reports and also the company's annual report. Data analysis using multiple linear regression. The results showed that Corporate Social Responsibility affects tax avoidance, Capital Intensity affects tax avoidance, and Profitability proxied by the ROA parameter affects tax avoidance.

Analisis Penanganan Kredit Macet Produk Kupedes PT Bank Rakyat Indonesia Unit Pasar Kembang

2025-04-23T14:07:38+08:00

This study aims to analyse the handling of bad debts on Kredit Umum Pedesaaan (KUPEDES) products at PT Bank Rakyat Indonesia Tbk Pasar Kembang Unit. As one of the units that provides financing for small businesses, BRI Unit Pasar Kembang faces challenges in managing the risk of bad credit, especially in the UMKM sector. Bad debts can occur due to the inability of debtors to meet their instalment payment obligations, which has the potential to reduce the bank's financial performance. This research applies a qualitative approach with data collection methods through interviews and direct observation in the field. The results showed that the handling of bad debts at BRI Unit Pasar Kembang was pursued through two main channels, namely non-litigation and litigation. In non-litigation, BRI takes a personal approach, gives warning letters, and administrative efforts such as rescheduling, reconditioning, and restructuring. If the non-litigation steps do not produce results, the handling continues through litigation by filing a lawsuit in court. The litigation process includes mediation and if no agreement is reached, execution of collateral can be carried out. This research provides an overview of the efforts made by BRI in managing bad debts and the importance of risk management to maintain the continuity of bank operations.