Journal of Applied Accounting and Taxation (JAAT)
Jurnal yang diterbitkan oleh Politeknik Negeri Batam
Jurnal
Journal of Applied Accounting and Taxation (JAAT)
Jurnal yang diterbitkan oleh Politeknik Negeri Batam
Journal of Applied Accounting and Taxation (JAAT) adalah jurnal yang diterbitkan oleh Politeknik Negeri Batam. Jurnal ini terutama ditujukan untuk akuntansi terapan, perpajakan, dan keuangan. JAAT menerbitkan artikel berkualitas berdasarkan penelitian, teori, dan praktik empiris. JAAT diterbitkan dua kali setahun.
Bidang: Keuangan, Perbankan, Akuntansi & Ekonometrika
Akreditasi: Terakreditasi sebagai Jurnal Lokal (Nilai 4) oleh Ristekdikti dengan SK No. 34/E/KPT/2018.
Artikel
1–20 dari 143 hasil.
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Diana Fitria Ningsih • Doni Putra UtamaThis study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing compani...
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Rahma Rina Wijayanti • Oryza Ardiarisca • Rediyanto PutraMobile Payment (M-Payment) is currently widely used in Indonesia to make payment transactions online. This is because the number of internet users in Indonesia is getting bigger. This article aims to ...
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Resi Ariyasa Qadri • Emanuel Eko DarmawanThe study explicates how the real picture of the implementation of E-Filing at the mezzo level is, how far E-Filing utilization influences the level of compliance of WP OP in KPP, and how wide the gap...
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Evaluasi Atas Implementasi PP Nomor 23 Tahun 2018 dan Implikasinya terhadap Penerimaan Pajak dan Kepatuhan Wajib Pajak UMKM di Banjarmasin DownloadAgus Bandiyono • Nur Syifa Retno Utamidescription Journal article public Journal of Applied Accounting and Taxation • 2021The aims of this study are to evaluate the implementation of PP No. 23 of 2018 at KPP Pratama Banjarmasin Utara and Selatan, to analyze the implications of the implementation of PP No. 23 of 2018 on t...
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Nugi Mohammad Nugraha • Annisa Arifianti Ramadhanti • Lia AmaliawiatiThe purpose of this study was to determine the effect of inflation, leverage, and company size on profitability in the plantation sub-sector companies listed on the Indonesia Stock Exchange for the pe...
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Muhammad Taufiq • Devi FadilaThis study investigates governance diversity-consisting of female members and national diversity in the board of directors and audit characteristics-consisting of quality and audit tenure on profitabi...
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The Influence of Organizational Behavior, Business Partnership, and Motivation on the Performance of Micro and Small Businesses in Sleman Regency DownloadTiti Laras • Fathonah Eka Susanti • Sri Wara Nusandari • Kholifah Fil Ardhidescription Journal article public Journal of Applied Accounting and Taxation • 2021This research is aimed to find out the influence of organizational behavior, business partnerships and motivation on the performance of micro and small businesses in Sleman Regency. The research is co...
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Hurian Kameladescription Journal article public Journal of Applied Accounting and Taxation • 2021WACC is a measurement indicator that describes capital financing in a company. If the movement of shares is higher, the WACC value is not good in the company because the burden increases, the WACC val...
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Eka Rosalina • Rida Rahim • Tafdil Husni • Fany Alfarisidescription Journal article public Journal of Applied Accounting and Taxation • 2021Budgeting cannot be separated from personality and by itself arises from the human individual—people who will make and run the budget. With the budget, financial management will be better. This resear...
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Kholifah Fil Ardhidescription Journal article public Journal of Applied Accounting and Taxation • 2021The focus of this research is to summarize the reviews conducted by accounting application users to explore what aspects they like about the accounting application. This research uses review sentences...
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Does BOC`'s Characteristics Moderate the Effect of Corporate Social Responsibility on Performance? DownloadMuhammad Taufik • Tommy WilliamThis study investigates the moderation of BOC`'s size and education level the relationship between corporate social responsibility (CSR) and performance which is proxied on Tobins Q, ROA, and ROE. The...
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Cindy Lystia Tartono • Athalia Ariati Hidayat • Luciana HaryonoThis study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference account...
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Analisis Pengaruh Komposisi Kepemilikan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia DownloadMardianto Mardianto • Khellystina KhellystinaThis study aims to analyze the effect of ownership composition on earnings management in companies listed on the Indonesia Stock Exchange. This study method is quantitative research that emphasizes te...
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Arif Darmawan • Shella Angelinadescription Journal article public Journal of Applied Accounting and Taxation • 2021The purpose of this research to determine the effect of tax planning that is measured using Cash ETR and Book Tax Difference (BTD) on company value. In addition to that, the purpose of doing tax plann...
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Analisis Pengaruh Karakteristik Dewan terhadap Asymmetric Cost Behavior pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018 DownloadSupriyanto SupriyantoAnalyzing the effect of the board characteristics on asymmetric cost behavior is the aim of this study. Asymmetric cost behavior is dependent variable, while board characteristics are an independent v...
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Emmanuel John Kakadescription Journal article public Journal of Applied Accounting and Taxation • 2021COVID-19 has affected the way and manner financial statements are prepared, and audit engagement, information gathering and reporting. the aim of the paper is to highlights some of the practical chall...
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Baniady Gennody Pronosokodewo • Rahandhika Ivan AdyaksanaShareholders want audited financial reports to be published immediately to make precise and accurate economic decisions. Companies were late in publishing audited financial reports can indicate bad ne...
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Keberterimaan Penggunaan Sistem Teknologi Informasi Perpajakan pada Pelaku UMKM dan Ekonomi Kreatif DownloadTri Utami • Susyanti Susyanti • Riri Zelmiyantidescription Journal article public Journal of Applied Accounting and Taxation • 2021Penelitian ini bertujuan untuk menguji bagaimanakah pandangan keberterimaan sistem e-filling dan e-billing pada para pelaku UMKM dan pelaku usaha Ekonomi Kreatif, yaitu dengan menitikberatkan pada dim...
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Adi Wibowo, Seto Sulaksono • Merlin Merlin • Yosi HandayaniThe objective this study are to determine the effect of working capital and the cash turnover on the level of profitability in insurance companies. Working capital variable is measured by working capi...
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Faktor Determinan Struktur Modal Bank yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 DownloadMardianto Mardianto • Gun Gun BudiarsyahThis research aims to analyze the effect of profitability, asset structure, liquidity, dividend payout ratio (DPR), non debt tax shield (NDTS), growth, company age, and company size on bank leverage. ...