Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

PUBLIC FINANCE, TAXATION (37 journals)

Showing 1 - 35 of 35 Journals sorted alphabetically
American Economic Journal : Economic Policy     Full-text available via subscription   (Followers: 164)
Analyses of Social Issues and Public Policy     Hybrid Journal   (Followers: 14)
Annals of Public and Cooperative Economics     Hybrid Journal   (Followers: 6)
Annual Review of Public Health     Open Access   (Followers: 33)
Antitrust Bulletin     Hybrid Journal   (Followers: 8)
Australian Journal of Public Administration     Hybrid Journal   (Followers: 214)
BMC Public Health     Open Access   (Followers: 126)
Canadian Public Policy / Analyse de Politiques     Hybrid Journal   (Followers: 4)
Corporate Governance International Journal of Business in Society     Hybrid Journal   (Followers: 4)
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
Economics of Governance     Hybrid Journal   (Followers: 8)
Financial Internet Quarterly     Open Access  
Governance : An International Journal of Policy, Administration and Institutions     Hybrid Journal   (Followers: 51)
HOLISTICA ? Journal of Business and Public Administration     Open Access  
Institute of Public Affairs Review: A Quarterly Review of Politics and Public Affairs, The     Full-text available via subscription   (Followers: 8)
International Journal of Business Governance and Ethics     Hybrid Journal   (Followers: 5)
International Journal of Corporate Governance     Hybrid Journal   (Followers: 4)
International Journal of Disclosure and Governance     Hybrid Journal   (Followers: 6)
International Journal of Organization Theory and Behavior     Hybrid Journal   (Followers: 1)
International Journal of Public Health     Hybrid Journal   (Followers: 15)
International Journal of Public Policy     Hybrid Journal   (Followers: 5)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Business Thought     Full-text available via subscription  
Journal of Entrepreneurship and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Management and Governance     Hybrid Journal   (Followers: 8)
Journal of Monetary Economics     Hybrid Journal   (Followers: 95)
Journal of Public Affairs     Hybrid Journal   (Followers: 1)
Journal of Public Economics     Hybrid Journal   (Followers: 76)
Journal of Public Economics Plus     Open Access  
Journal of Public Policy     Hybrid Journal   (Followers: 26)
Jurnal Akuntansi dan Perpajakan     Open Access  
Public Integrity     Full-text available via subscription   (Followers: 1)
Public Money & Management     Hybrid Journal   (Followers: 7)
Public Understanding of Science     Hybrid Journal   (Followers: 15)
Similar Journals
Journal Cover
Jurnal Akuntansi dan Perpajakan
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2338-6010
Published by Universitas Merdeka Malang Homepage  [7 journals]
  • Dramaturgi Pelaku Fraud Bertopeng Kebaikan dan Berselimut Dusta: Studi
           Kasus Dana Bencana Alam Organisasi Nirlaba

    • Authors: Rafles Ginting
      Pages: 73 - 82
      Abstract: Praktik fraud dalam organisasi nirlaba bukanlah hal yang tabu, dimana praktek tersebut terjadi dari aktivitas yangdilakukan. Dalam fenomena fraud dana bencana alam yang terjadi pada organisasi nirlaba terdapat praktik tersembunyi dibelakang dan ada penyebab dari dilakukannya fraud tersebut. Secara lebih lanjut tergambarkan bahwa akuntansi forensic menjadi ilmu yang berperan dalam pencegahan dan pendeteksian bahkan pengungkapan fraud yang terjadi, terutama menyingkap praktik tersembunyi dibalik terjadinya fraud dana bantuan bencana alam. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Pendekatan studi kasus dipandang sangat tepat digunakan dalam penelitian ini, dikarenakan dalam penelitian ini memfokuskan pada satu kasus yang terjadi yaitu adanya fenomena praktik tersembunyi berupa topeng kebaikan dan berselimut dusta dibalik fraud dana bantuan bencana alam pada organisasi nirlaba. Teknik pengumpulan data mengunakan obeservasi, indepht interview, dan sudi dokumentasi. Hasil penelitian ini menemukan penyebab terjadinya praktik tersembunyi dibalik fraud dana bantuan bencana alam pada organisasi dan dari penyebab etrsebut ditemukan strategi pengendalian internal untuk menurunkan tingkat fraud pada organisasi nirlaba
      PubDate: 2021-12-29
      DOI: 10.26905/ap.v7i2.6794
      Issue No: Vol. 7, No. 2 (2021)
       
  • Analisis Kinerja Keuangan Perusahaan Penerbangan pada Masa Pandemi
           Covid-19

    • Authors: Listyowati Listyowati
      Pages: 83 - 94
      Abstract: This study aims to determine the impact of the COVID-19 pandemic on the financial performance of airlines as seen based on the ratio of liquidity, solvency, activity, and profitability. The subjects in this study were airlines listed on the IDX, which consisted of 3 companies, namely PT Garuda Indonesia (Persero) Tbk, PT Air Asia Indonesia Tbk, and PT Indonesia Transport & Infrastructure Tbk. The data collection technique in this research is data documentation which comes from www.idx.co.id. The results of this study indicate that the COVID-19 pandemic has a negative impact on the financial performance of airlines. The decline in financial performance was marked by a decrease in the calculation results of the liquidity ratio, activity and profitability as well as an increase in the calculation results of the solvency ratio. Of the three airlines listed on the IDX, PT Air Asia Indonesia Tbk is the airline that experienced the greatest impact due to the COVID-19 pandemic, this is because prior to the COVID-19 pandemic, PT Air Asia Indonesia Tbk's business activities were mostly on outside travel. country, but at the time of the COVID-19 pandemic, many countries closed their access to foreign flights. While PT Indonesia Transport & Infrastructure Tbk is an airline company whose financial performance has only experienced the least impact of the COVID-19 pandemic when compared to PT Air Asia Indonesia Tbk and PT Garuda Indonesia (Persero) Tbk because most of these business activities in this company are the transportation of goods such as oil and gas.
      PubDate: 2021-12-29
      DOI: 10.26905/ap.v7i2.6709
      Issue No: Vol. 7, No. 2 (2021)
       
  • Pengaruh Capital Insensity Ratio dan Inventory Insensity Ratio terhadap
           Agresivitas Pajak dengan Moderasi Karakteristik Auditor

    • Authors: Sigit Nur Dianto, Syahril Djaddang, Suyanto Suyanto, Darmansyah Darmansyah
      Pages: 95 - 105
      Abstract: Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh capital insensity, inventory insensity , karakteristik auditor terhadap agresivitas pajak. Penelitian ini dirancang secara kuantitatif dengan menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di  Bursa Efek Indonesia periode 2018 -2019 yang dipilih   berdasarkan purposive sampling. Data dianalisis dengan menggunakan regresi linier berganda yang didukung oleh SPSS versi 25. Hasil penelitian menunjukan bahwa tidak ada pengaruh yang signifikan antara capital insensity terhadap agresivitas pajak, sedangkan hasil analisis inventory insensity dan juga karakteristik auditor berpengaruh signifikan terhadap agresivitas pajak. Uji moderasi menyatakan karakteristik auditor tidak dapat memperkuat pengaruh antara capital insensity terhadap agresivitas pajak. Sedangkan karakteristik auditor dapat memperkuat pengaruh antara inventory insensity terhadap agresivitas pajak.
      PubDate: 2021-12-29
      DOI: 10.26905/ap.v7i2.5218
      Issue No: Vol. 7, No. 2 (2021)
       
  • Analisis Karakterisitk Keuangan Memengaruhi Kelengkapan Pengungkapan
           Laporan Tahunan Perusahaan Manufaktur

    • Authors: Yanto Yanto, Mustafidah Nur Maulida
      Pages: 106 - 119
      Abstract: Indeks kelengkapan pengungkapan laporan tahunan perusahaan manufaktur masih sekitar 57,06%, ini menunjukkan emiten belum melakukan keterbukaan informasi kepada investor. Penelitian ini bertujuan menganalisis faktor kinerja keuangan mempengaruhi kelengkapan pengungkapan laporan tahunan perusahaan manufaktur. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan manufaktur sektor industri periode 2017-2019. Sampel sebanyak 60 perusahaan dengan teknik purposive sampling. Analisis data yang digunakan analisis regresi linier berganda, dan pengujian hipotesis. Hasil penelitian yaitu profitabilitas berpengaruh positif signifikan terhadap kelengkapan pengungkapan laporan tahunan perusahaan manufaktur, sedangkan leverage dan likuiditas tidak berpengaruh terhadap kelengkapan pengungkapan laporan tahunan.
      PubDate: 2021-12-29
      DOI: 10.26905/ap.v7i2.6353
      Issue No: Vol. 7, No. 2 (2021)
       
  • Penerapan Akuntasi Berdasarkan SAK ETAP pada DIY (Do It Yourself) UMKM di
           Kabupaten Lumajang

    • Authors: Rizal Tri Arifiyanto, Gaguk Apriyanto, Maxion Sumtaky
      Pages: 120 - 128
      Abstract: This study aims to analyze the application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency and analyze the suitability of accounting application in the DIY (Do It Yourself) MSME in Lumajang Regency with SAK-ETAP. Researchers used qualitative descriptive research methods. The sample in this study was 10 respondents, the sampling technique used was the census. The analysis technique is through data collection, data reduction, data presentation and conclusion drawing. The application of accounting DIY (Do It Yourself) MSME in Lumajang Regency is still very simple, most of them only record income and expenses and are recorded manually. The application of accounting in DIY (Do It Yourself) MSME in Lumajang Regency has not yet been in accordance with Financial Accounting Standards Without Public Accountability, because there are several stages that have not fulfilled the accounting cycle. This is due to a lack of technical knowledge in the preparation of financial reports, especially based on SAK-ETAP and a lack of awareness from the DIY (Do It Yourself) in Lumajang Regency about the importance of complete and standardized financial reports. The DIY MSME in Lumajang Regency feels that the financial statements that show the company's profit and loss are sufficient.
      PubDate: 2021-12-29
      DOI: 10.26905/ap.v7i2.6286
      Issue No: Vol. 7, No. 2 (2021)
       
  • Pengaruh Efektifitas Pengendalian Internal dan Pengembangan Mutu karyawan
           terhadap Deteksi Kecurangan (Fraud)

    • Authors: Deni Raharjo Nyoto Susanto, Moch Nafi
      Pages: 129 - 140
      Abstract: The research aimed at analyzing internal effectiveness and developing analysis of fraud detection. The technique used was multiple linear regression analysis with the stages of descriptive statistical tests and data analysis. To analyze the data consisted of validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, variable t hypothesis, determination test, and hypothesis test f. The results showed that partially and simultaneously each was independent, namely the effectiveness of internal control and development. quality has a significant and positive effect on the fraud examination variable.
      PubDate: 2021-12-29
      DOI: 10.26905/ap.v7i2.5608
      Issue No: Vol. 7, No. 2 (2021)
       
  • Dampak Corporate Governance, ROA Dan Leverage terhadap Penerapan Tax
           Avoidance

    • Authors: Norman Duma Sitinjak, Ike Dilasari, Dewi Kusumowati
      Pages: 141 - 146
      Abstract: Companies need to make efficiency so that the profits obtained can be optimal. tax is one of the objects of company efficiency. tax avoidance is a way for companies to safely minimize the tax burden. safe because it does not violate tax rules. corporate governance, roa and leverage are variables that can affect tax avoidance activities. this study examines the impact of corporate governance, roa and leverage on the implementation of tax avoidance. the method used is quantitative. the companies studied are companies registered as CGPI participants. the analysis technique uses multiple regression analysis. the test results show that the three independent variables affect the implementation of tax avoidance. changes in corporate governance activities, roa value and leverage can result in changes in tax avoidance activities carried out by the company. CGPI participating companies need to focus more on corporate governance, roa and leverage in carrying out tax avoidance activities.
      PubDate: 2021-12-29
      DOI: 10.26905/ap.v7i2.7060
      Issue No: Vol. 7, No. 2 (2021)
       
  • Pengaruh Leverage, Corporate Governance dan Intensitas Modal terhadap
           Agresivitas Pajak

    • Authors: Wahyu Setiyorini, Eni Lisetyati, Dwi Putra Kurniawan
      Pages: 147 - 161
      Abstract: Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara  agresivitas  pajak  dengan  leverage,  corporate  governance, dan intensitas modal. Dalam penelitian, total 54 data yang digunakan sebagai sampel, yang diperoleh dari laporan dan annual report perusahaan pertambangan yang terdaftar di BEI periode 2014-2019 dan telah memenuhi kriteria yang ditetapkan oleh peneliti. Variabel Leverage tidak berpengaruh terhadap agresivitas pajak. Hal tersebut disebabkan perusahaan sampel sebagian  besar  pendanaan  yang  dimiliki  berasal  dari  pihak yang berelasi sehingga beban bunga yang timbul tidak dapat digunakan untuk mengurangi laba kena pajak. Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Astuti (2014). Variabel   corporate   governance   yang   di   proxikan   dengan komposisi komisaris independen tidak berpengaruh terhadap agresivitas pajak. Hal tersebut dimungkinkan   keberadaan    komisaris    independent    hanya sebagai pemenuhan regulasi perusahaan. Sehingga fungsi dan weweng tidak  berjalan  dan  tidak  menggunakan independensinya dalam perusahaan. Hasil enelitian ini sejalan dengan penelitian yang dilakukan oleh Andrean (2018). Variabel intensitas modal secara parsial berpengaruh positif terhadap   agresivitas   pajak.   Hasil   penelitian   ini   konsisten dengan penelitian yang dilakukan oleh simbolon dan Sudjiman (2021). Hasil yang diperoleh menunjukkan perusahaan melakukan tindakan agresivitas pajak dengan memanfaatkan peraturan yang ada, yaitu memperbesar aset tetap untuk memperoleh  depresiasi  yang  akan  mengurangi  laba  kena pajak.
      PubDate: 2021-12-29
      DOI: 10.26905/ap.v7i2.7075
      Issue No: Vol. 7, No. 2 (2021)
       
 
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