Jurnal Analisa Akuntansi dan Perpajakan

PENGARUH LITERASI PERPAJAKAN DAN PENGGUNAAN APLIKASI CORETAX TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KABUPATEN ROKAN HULU

MARUBA BR TUNGKIR — 2026-04-30

The purpose of this study is to determine the effect of tax literacy and the use of the Coretax application on corporate taxpayer compliance. This study uses primary data obtained directly from original sources, meaning primary data is data sourced directly from respondents. The method used was a survey. The data collection technique used was a questionnaire, and the data analysis method used was partial least squares (PLS). The sample size for this study was 400 corporate taxpayers at the Pasir Pengaraian Tax Office (KP2KP). The sampling technique used was purposive sampling.

The results show that tax literacy and the use of the Coretax application significantly influence corporate taxpayer compliance. Tax literacy and the use of the Coretax application jointly influence corporate taxpayer compliance

Keywords: Taxpayer Literacy, Use of the Coretax Application, and CorporateTaxpayer Compliance

Analisis Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Konversi Bank Riau Kepri Syariah Periode 2020-2024

Fiola Anggraini — 2026-04-30

This research aims to analyze the differences in financial performance before and after the conversion of Bank Riau Kepri Syariah (BRKS) during 2020-2024 period. This research employs a comparative quantitative method using monthly finanxial report data obtained from the official website of BRKS . Data analysis was conducted using descriptive statistics, normality tests, and difference tests, namely the Paired sample t-test and Wilcoxon signed rank test.the indicators used include Current Ratio, Return On Assets, Return On Equity, Net Interest Margin, Net Operating Margin, Net Profit Margin, and Operating Expenses to Operating Income. The results indicate that there are significant differences in financial performance before and after the conversion. The Current Ratio increased after the conversion, while profitability and effivciency ratios decreased after the conversion. This indicates that the conversion process has an impact on the bank’s financial performance, particularly in terms of profitability and operational efficiency.

Keywords: Bank conversion, financial performance

Pengaruh Pengaruh Enviromental Performance dan Company Growth Terhadap Carbon Emission Disclosure (Studi Perusahaan Sektor Energgi Di Bursa Efek Indonesia Periode 2022-2024)

Vivi Rahmadani — 2026-04-30

This study aims to analyze the effect of Enviromental Performance and Company Growth on Carbon Emission Disclosure (CED) in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This Research employs a quatitative approach using multiple linear regression analysis with panel data. The research sample consists of 30 energy sector companies listed on the IDX, and provide carbon emission data during the observation period. The results indicate that partially, Eniromental Performance does not have a significant effect on Carbon Emission Disclosure. Meanwhile, Company Growth partially has a significant effect on Carbon Emission Dsiclosure. However, simultaneously, Enviromental Performance and Company Growth do not have a significant effect on Carbon Emission Disclosure.

Keywords: Company Growth, Enviromental Performance, Carbon Emission Disclosure.

Pengaruh PENGARUH INFLASI, NILAI TUKAR, DAN BI RATE TERHADAP INDEKS HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024

Gunawanwibi Sono — 2026-04-30

Pasca pandemi, fluktuasi makroekonomi menjadi tantangan bagi stabilitas pasar modal, khususnya sektor perbankan. Penelitian ini bertujuan menganalisis pengaruh inflasi, nilai tukar, dan BI Rate terhadap Indeks Harga Saham perbankan di Bursa Efek Indonesia periode 2020-2024. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder bulanan sebanyak 60 sampel dan analisis regresi linear berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa secara parsial, inflasi dan BI Rate berpengaruh signifikan terhadap indeks harga saham, sedangkan nilai tukar tidak memiliki pengaruh yang signifikan. Secara simultan, ketiga variabel tersebut terbukti memengaruhi indeks harga saham perbankan. Kesimpulannya, pergerakan inflasi dan kebijakan suku bunga acuan adalah faktor utama yang memengaruhi pergerakan saham perbankan dibandingkan dengan fluktuasi kurs mata uang.

Kata Kunci: Inflasi, Nilai Tukar, BI Rate, Indeks Harga Saham.

Post-pandemic macroeconomic fluctuations pose challenges to capital market stability, particularly in the banking sector. This study aims to analyze the effect of inflation, exchange rate, and BI Rate on the Stock Price Index on the Indonesia Stock Exchange for the 2020-2024 period. The research uses a quantitative approach with 60 monthly secondary data samples and multiple linear regression analysis using SPSS. The results indicate that partially, inflation and the BI Rate significantly affect the stock index, whereas the exchange rate has no significant effect. Simultaneously, these three variables collectively affect the banking stock price index. In conclusion, inflation and interest rate policies are the primary factors influencing banking stocks compared to exchange rate fluctuations.

Keywords: inflation, exchange rate, BI Rate, Stock Price Index.

THE THE EFFECT OF AUDITORS INDEPENDENCE, COMPETENCE AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY

Nabila Syahdinda Fajar Putri — 2026-04-30

This study aims to analyze the role of auditor experience in the relationship between auditor independence, competence, and professional skepticism on audit quality. Audit quality is a crucial factor in maintaining the reliability of financial statements, particularly in the banking sector. This research employed a quantitative approach using a survey method by distributing questionnaires to auditors at the Regional Business Control of PT Bank Syariah Indonesia in Jakarta. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that auditor independence and professional skepticism have a significant effect on audit quality, while auditor competence does not have a significant effect. Auditor experience moderates the relationship between auditor independence and professional skepticism on audit quality but does not moderate the relationship between auditor competence and audit quality. This study concludes that auditor experience plays an important role in strengthening independence and professional skepticism to improve audit quality.

THE EFFECT OF RELATED PARTY TRANSACTION AND FINANCIAL DISTRESS ON TAX AVOIDANCE WITH FIRM VALUE AS A MODERATING VARIABLE

Irma Listiarini — 2026-04-30

This study aims to examine the effect of related party transactions and financial distress on tax avoidance using firm value as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. This study uses secondary data utilizing the financial statements of manufacturing companies as research material. This type of research is quantitative using a purposive sampling method. There are 201 companies observed after 3 years. Data analysis in this study was conducted using the help of e-views 13, which includes descriptive analysis, regression model test, classical assumption testing, hypothesis testing, and moderated regression analysis (MRA). The results of the study indicate that related party transactions have a significant positive effect on tax avoidance, financial distress does not have a significant effect on tax avoidance, firm value can weaken the effect of related party transactions on tax avoidance, and firm value does not have the ability to moderate the relationship between financial distress and tax avoidance.

The Effect of Leverage, Profitability, and Sales Growth on Tax Avoidance with Firm Size as a Moderating Variable

Vania Dwi Putri — 2026-04-30

This study is motivated by the ongoing practice of corporate tax avoidance through the use of gaps in accounting policies. Based on Slippery Slope Theory, this research examines the effect of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative method using secondary data derived from the financial statements of infrastructure companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of 45 companies selected through purposive sampling. Data analysis is conducted using moderation regression analysis with the assistance of EViews 13 software. The findings indicate that leverage and sales growth have a negative but not significant effect on tax avoidance, while profitability has a negative and significant effect on tax avoidance. Firm size is not able to moderate the relationship between leverage and sales growth and tax avoidance, but it is able to moderate the relationship between profitability and tax avoidance.

PENDAPATAN, SANKSI DAN TARIF PAJAK FINAL TERHADAP KEPATUHAN WAJIB PAJAK

Ummu Hanuun — 2026-04-30

Penelitian ini bertujuan untuk mengevaluasi pengaruh pendapatan, sanksi, dan tarif pajak final terhadap kepatuhan wajib pajak (WP) UMKM di Palembang. Kepatuhan perpajakan sangat penting dalam mendukung pertumbuhan ekonomi, terutama bagi UMKM yang merupakan sektor krusial. Metode yang digunakan merupakan metode kuantitatif yang mengumpulkan data primer dengan kuesioner yang disebar pada WP UMKM. Hasil penelitian menunjukkan bahwa semua variabel independen pendapatan, sanksi, dan tariff pajak final memiliki pengaruh signifikan terhadap kepatuhan WP. Oleh karena itu, peningkatan pemahaman mengenai sanksi dan tarif pajak, serta peningkatan pendapatan, dapat berkontribusi pada peningkatan kepatuhan WP UMKM Palembang.

Kata Kunci : Pendapatan, Sanksi, Tarif Pajak Final, Kepatuhan WP.

IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK- EMKM PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)

Mohamad Soedarman — 2026-04-30

This study aims to analyze the implementation of financial reporting in micro, small, and
medium enterprises (MSMEs) based on the Financial Accounting Standards for Micro,
Small, and Medium Entities (SAK EMKM), using a case study of the Bakso Serayu MSME
in Probolinggo City. This study used a qualitative descriptive approach, and data sources
were obtained through interviews and documentation. The results indicate that the Bakso
Serayu MSME only maintains simple daily recording of cash inflows and outflows and
has not yet prepared financial reports in accordance with the Accounting Standards for
Micro, Small, and Medium Entities (SAK EMKM). Factors contributing to the failure to
prepare financial reports include the owner's lack of understanding of financial
statements. Furthermore, the owner believes that simple recording of cash inflows and
outflows is sufficient for his business.

Pengaruh Kenaikan Tarif PPN 11% Terhadap Daya Beli Dan Kesejahteraan Masyarakat

Lailatus Sa'adah — 2026-04-30

This study aims to analyze the impact of an 11% increase in the Value Added Tax (VAT) rate on purchasing power and community welfare. The population in this study were consumers of Grosir Akar Gemilang in Malang Regency. The sample was determined using the Slovin formula with a 10% margin of error, resulting in 83 respondents. The sampling technique used purposive sampling. Data were collected through a questionnaire with a Likert scale and analyzed using simple linear regression. The results indicate that the 11% increase in the VAT rate has a positive and significant impact on purchasing power. Furthermore, the 11% increase in the VAT rate also has a positive and significant impact on community welfare. These findings indicate that the community tends to be able to adjust to price increases through changes in consumption patterns and household financial management. However, these results reflect respondents' perceptions and should be interpreted with caution as the impact is uneven across community groups