STATERA: Jurnal Akuntansi dan Keuangan

Daftar Isi

2022-04-14T09:54:02SE Asia Daylight Time

Pengaruh Corporate Social Responsibility, Leverage, Inventory Intensity, dan Koneksi Politik Terhadap Agresivitas Pajak Pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia

2022-04-14T09:58:40SE Asia Daylight Time

This research aims to determine and examine the effect of corporate social responsibility, leverage, inventory intensity, and political connections on tax aggressiveness. The population in this study uses property and real estate companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples obtained is as many as 17 companies for 5 years. The total sample used after going through the purposive sampling technique was 85. The analytical method used was multiple regression analysis using SPSS Statistics 25 software in processing data starting from descriptive statistical tests to hypothesis testing. The results showed that the leverage did simultaneously influence tax aggressiveness. Meanwhile, corporate social responsibility, inventory intensity, and political connection has no effect on tax aggressiveness.

Kinerja Keuangan PT Hutama Karya (Persero): Dampak Kebijakan Program Percepatan Pembangunan Infrastruktur Jalan Tol Trans Sumatra

2022-04-14T09:58:50SE Asia Daylight Time

Penelitian ini bertujuan untuk menginvestigasi kondisi kinerja keuangan PT Hutama Karya sebelum dan sesudah kebijakan program pembangunan Jalan Tol Trans Sumatra diberlakukan dan dampak penugasan penugasan jalan tol Trans Sumatera pada kondisi keuangan PT Hutama Karya. Penelitian ini menggunakan metode kualitatif dengan pendekatan content analysis. Data penelitian bersumber dari laporan keuangan dan laporan tahunan perusahaan PT Hutama Karya tahun 2010 sampai dengan tahun 2019 yang diperoleh dari situs resmi perusahaan. Penelitian ini menyimpulkan bahwa tingkat likuiditas dan solvabilitas perusahaan mengalami penurunan setelah mendapatkan penugasan Pemerintah, sedangkan tingkat profitabilitas mengalami peningkatan setelah mendapatkan penugasan pemerintah. Apabila dibandingkan dengan rata rata industri, tingkat likuiditas dan profitabilitas masih berada dibawah rata-rata industri, sedangkan tingkat solvabilitas perusahaan lebih tinggi dibandingkan dengan rata-rata industri. Adanya penugasan pemerintah terhadap PT Hutama Karya berdampak pada likuiditas perusahaan yang semakin menurun. Adanya penurunan tingkat solvabilitas perusahaan mengakibatkan Pemerintah melakukan penyertaan modal negara untuk menurunkan risiko kebangkrutan perusahaan.

Pengaruh Sikap Wajib Pajak Pada Sistem Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Adopsi Sistem Pajak Elektronik Sebagai Variabel Mediasi Pada KPP Pratama Cilegon

2022-04-14T09:59:02SE Asia Daylight Time

This study aims to determine the effect of taxpayer attitudes on the tax system and tax socialization on individual taxpayer compliance with the adoption of the electronic tax system as a mediating variable at KPP Pratama Cilegon. The population used is an individual taxpayer registered at KPP Pratama Cilegon. This research is a type of quantitative research. The sampling method used in this study is incidental sampling with a sample of 102 individual taxpayers who are registered as mandatory SPT at KPP Pratama Cilegon. This study uses primary data obtained from questionnaires. The analytical method used in this study is PLS-SEM using the SmartPLS version 3.2.9 application. The results show that the attitude of taxpayers to the tax system has a positive and significant effect on individual taxpayer compliance, tax socialization has a positive and significant effect on individual taxpayer compliance, taxpayer attitudes on the tax system have a positive and significant effect on the adoption of the electronic tax system, taxation socialization has a positive and significant effect on the adoption of an electronic tax system, the adoption of an electronic tax system has a positive and significant effect on individual taxpayer compliance, the adoption of an electronic tax system can mediate the effect of taxpayer attitudes on the tax system on partial individual taxpayer compliance and adoption electronic tax system can partially mediate the effect of tax socialization on individual taxpayer compliance.

Eksplorasi Persepsi Pelaku UMKM dan Pemahaman Akuntansi Terhadap Intensi Penggunaan SAK EMKM pada UMKM Bidang Perdagangan di Kota Denpasar

2022-04-14T10:09:21SE Asia Daylight Time

This study aims to 1) find out the effect of the variable perception of MSME actors on the intention to use SAK EMKM on MSMEs in the trade sector in Denpasar City and 2) find out the influence of the variable understanding of accounting on the intention to use SAK EMKM on MSMEs in the trade sector in Denpasar City. The research population is 11,126 business units. The research sample using the solvin formula resulted in 100 respondents who were SMEs in the trade sector in Denpasar City. The data was processed by multiple linear regression analysis. The results of the study suggest, 1) the perception variable of MSME actors has a positive and significant influence on the intention to use SAK EMKM in MSMEs in the trade sector in Denpasar City. 2) the variable of accounting understanding has a positive and significant influence on the intention to use SAK EMKM in MSMEs in the trade sector in Denpasar City.

Keywords: Perception of MSME Actors, Accounting Understanding, Intention of Use, SAK EMKM

Analisis Perhitungan Harga Pokok Produksi dengan Metode Full Costing pada UD. Madu Asli Sumbawa

2022-04-14T10:09:32SE Asia Daylight Time

The calculation of the cost of production is important to note because of the increasing competition between micro, small and medium enterprises in producing quality producst at quite competitive prices. This research aims to determine the calculation off cost of production using full costing method at UD. Madu Asli sumbawa. The method used in this study is aqualitative method with a descriptive approach. Source of data use primary and secondary data collected using observation, interview, and documentation thecniques. In this study researches conducted data analysis by collecting, reductioning, and test the validity of the data so that conclusions could be drawn. The result showed that the cost of goods sold of price per unit of Rp 19.235 for 100ml bottles, Rp 26.335 for 150ml bottles, , Rp 33.385 for 200ml bottles, , Rp 40.435 for 250 ml bottles, Rp 78.235 for 500ml bottles, Rp 149.235 for 1 liter bottles.

Pengaruh Pertumbuhan Penjualan dan Umur Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia

2022-04-14T10:09:44SE Asia Daylight Time

The formulation of the problem in this study is how the influence of sales growth and company age on tax avoidance. The purpose of this study was to examine the effect of sales growth and company age on tax avoidance. The type of research used is associative. There are three variables used, namely sales growth, company age, and tax avoidance. The population in this study is from the annual report of the consumer goods industrial sector companies as many as 54 companies. The sample used was 18 companies which were selected according to the criteria. The data used is secondary. Data collection technique is documentation. The data analysis method in this research is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that the effect of sales growth and company age simultaneously has a significant effect on tax avoidance. Partially the effect of sales growth has a significant effect on tax avoidance and the age of the company has no significant effect on tax avoidance in companies in the consumer goods industry sector on the Indonesian Stock Exchange.

Pengaruh Sosialisasi Pajak, Pengetahuan Pajak dan Sikap Love of Money Terhadap Kepatuhan Wajib Pajak Orang Pribadi

2022-04-14T10:26:03SE Asia Daylight Time

The study is a study that USES a quantitative approach using a questionnaire as a tool for collecting primary data from the respondents. The population within the study is 131,312 effective, registered, private, private, and the samples used in the study number 100 personalized individuals registered to the west mataram primary sampling office by technical sampling where the sample is chosen by chance to look at the predetermined criteria for individual tax taxpayers. The data analysis used in the study is linked to linear regression using the help of the IBM SPSS 24.0 for Windows application. The results of research indicate significant results in unmitigated tax variables and the attitude of love of money. And the negative results are not significant to the conformity of personal taxpayers to the primary role of western mataram.