Jurnal Ilmiah Keuangan Akuntansi Bisnis

Pengaruh Tingkat Pendapatan, Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Isyrin Fathurrahman — 2025-10-14

This study examines the influence of income level, tax sanctions, and taxpayer awareness on individual taxpayer compliance. The research was conducted using a quantitative approach with a survey method, involving 100 respondents who are permanent employees of PT X. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that income level has no significant effect on tax compliance, suggesting that the amount of income is not a reliable predictor of compliance behavior. Tax sanctions, however, have a positive and significant effect, demonstrating that stricter enforcement of tax penalties can effectively improve compliance. Meanwhile, taxpayer awareness does not show a significant influence, implying that knowledge and positive attitudes toward taxation have not yet translated into consistent compliant behavior. Overall, the model explains 68.5% of the variation in compliance, with the remaining 31.5% influenced by other factors not included in this study. The findings highlight the importance of consistent and fair enforcement of tax sanctions, while also pointing to the need for further efforts to strengthen taxpayer education and trust in the tax system.

Pengaruh Akuntansi Pertanggungjawaban, Kompetensi, Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Pt So Good Food Boyolali

Tri Sri Rejeqi — 2025-10-14

This study aims to analyze the effect of responsibility accounting, competence, and organizational commitment on managerial performance at PT So Good Food Boyolali. Managerial performance is an essential aspect because it reflects the effectiveness of managers in achieving organizational objectives. The study employed a quantitative approach with a survey method, involving 28 respondents who represented all managers in the company. Data were collected using questionnaires and analyzed through multiple linear regression. The results indicate that responsibility accounting and competence have a positive and significant effect on managerial performance, while organizational commitment does not show a significant influence. Simultaneously, the three variables significantly affect managerial performance with a coefficient of determination (R²) of 0.865, meaning that 86.5 percent of the variation in managerial performance is explained by the model, while the remaining 13.5 percent is influenced by other factors outside the model. These findings emphasize that managerial performance is largely determined by the effective implementation of responsibility accounting and adequate managerial competence.

Kinerja Instansi Pemerintah Daerah Berdasarkan Pengaruh Akuntabilitas Dana BOK, Mutu Pelayanan Publik, dan Komitmen Organisasi terhadap Kinerja Puskesmas

Anisa Armawandani — 2025-10-15

This study aims to analyze the effect of accountability in managing the Health Operational Assistance (BOK) fund, public service quality, and organizational commitment on the performance of local government institutions at Puskesmas Grogol, Sukoharjo Regency. A quantitative approach was employed with 55 respondents selected through probability sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression. The results indicate that accountability and organizational commitment have a significant positive effect on employee performance, whereas public service quality has no significant effect. Simultaneously, the three variables affect performance with an adjusted R² value of 0.321. These findings emphasize that improving public institution performance is not solely determined by service quality but also by strong accountability systems and employee commitment. This study provides practical implications for local governments to strengthen public fund management and foster a committed work culture to enhance the quality of public health services.

Implementasi Tax Planning PPH Badan Atas Peredaran Bruto Sesuai PP No 55 Tahun 2022

Ulfah Fauziyyah — 2025-10-15

This study aims to analyze, evaluate, and compare the efficiency of corporate income tax burdens between the application of the Final Income Tax rate of 0.5% under Government Regulation No. 55 of 2022 and the general corporate tax rate stipulated in Article 17 with the facility of Article 31E of the Income Tax Law at PT. XYZ, a printing company with annual gross turnover below IDR 4.8 billion. The research employs a descriptive qualitative approach using the company’s 2022 financial statements and related tax documents as primary data. The results reveal that applying the final tax rate leads to tax payable of IDR 8,370,000, significantly lower than the general rate of IDR 20,976,395, creating a difference of IDR 12,606,395. In addition to financial efficiency, the final tax rate offers administrative simplicity as it does not require complex fiscal reconciliation. Nevertheless, the use of the final tax rate is limited to three years for limited liability companies, meaning the firm must prepare strategies for transitioning to the general tax regime in the future. These findings highlight that lawful and strategic tax planning is crucial to enhance financial efficiency while ensuring long-term compliance.

Analisis Pelaksanaan Pemungutan Pajak Restoran Dalam Rangka Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Klaten

Anisa Nurul Hidayah — 2025-10-15

This study aims to analyze the implementation of restaurant tax collection in Klaten Regency and to assess its growth rate and contribution to Regional Original Revenue (PAD). The research employed a descriptive approach with a combination of qualitative and quantitative methods. Primary data were obtained through interviews with BPKAD officers and restaurant taxpayers, while secondary data were drawn from tax realization reports for 2018–2022. Qualitative analysis followed the Miles, Huberman, & Saldaña model, whereas quantitative analysis included the calculation of growth rates and tax contributions. The findings reveal that restaurant tax collection has been implemented under the self-assessment system; however, taxpayer compliance remains low, field supervision is limited, and negative perceptions of tax benefits are prevalent. Quantitatively, restaurant tax growth was fluctuating and classified as less successful, while its contribution to PAD remained in the low to moderate category (1.23%–2.29%). The study highlights the need to enhance tax literacy, strengthen institutional capacity, and enforce consistent regulations so that restaurant tax can more optimally support regional fiscal independence.

Pengaruh Partisipasi Anggaran, Kualitas Sumber Daya Manusia dan Komitmen Organisasi Terhadap Kinerja Manajerial Sekolah Luar Biasa (SLB) Pada Provinsi Maluku

Nadine Emanuela Carolina Yaban — 2025-10-15

This study aims to examine the influence of budget participation, human resource quality, and organizational commitment on managerial performance in Special Schools (SLB) in Maluku Province. A quantitative approach was applied, with data collected through questionnaires from 78 respondents and analyzed using multiple linear regression. The findings reveal that budget participation, human resource quality, and organizational commitment have a positive and significant effect on managerial performance, both individually and collectively. Human resource quality emerged as the most dominant factor, highlighting that competence and skills of educational staff are essential to improving school management effectiveness. These results emphasize the importance of strengthening participatory budgeting, enhancing human resource capacity, and fostering organizational commitment as strategic efforts to improve managerial performance in special education institutions.

Persepsi Pengusaha Dan Dampak Pemakaian Kebijakan Perpajakan Elektronik (Etax) Dalam Meningkatkan Efisiensi Administrasi Pajak Di Sektor Perdagangan Online Di Kota Surakarta

Muchammad Syaiful Anwar — 2025-10-15

This study aims to analyze the influence of online business owners’ perception and the implementation of electronic tax policy on tax administration efficiency in Surakarta City. A quantitative approach was employed by distributing questionnaires to 30 online business respondents who had used the digital tax system for at least one year. Data were analyzed using multiple linear regression, including validity, reliability, classical assumption, t-test, and F-test. The results indicate that business owners’ perception has a positive and significant effect on tax administration efficiency. Similarly, the implementation of electronic tax policy shows a stronger and more dominant positive influence on improving tax administrative efficiency. Simultaneously, both variables explain 68.1% of the variation in tax administration efficiency. These findings highlight that the success of digital tax implementation depends not only on the quality of the system but also on taxpayers’ positive perception and willingness to utilize the policy effectively.

Tren Akad Pembiayaan di BPRS Indonesia: Dominasi Murabahah dan Kebangkitan Musyarakah dalam Perspektif 2015–2024

Yudi Siyamto — 2025-10-15

This study aims to analyze the trends in the use of financing contracts at Islamic Rural Banks (BPRS) in Indonesia during the 2015 to 2024 period. The research employs a descriptive quantitative method utilizing secondary data sourced from financial reports and official statistics published by the Financial Services Authority (OJK), KNEKS, and other related sources. The results reveal that Murabahah remains the dominant contract throughout the study period, despite a significant decrease from 77.91% in 2015 to 55.95% in 2024. In contrast, the proportion of Musyarakah contracts increased markedly from 11.31% in 2015 to 26.47% in 2024, indicating growing diversification into profit-and-loss sharing financing products. These findings signify a positive shift toward the implementation of justice and profit and loss sharing principles in Islamic microfinance. This study is expected to serve as a reference for the development of more equitable and sustainable micro-shariah financing policies in the future.

Faktor-Faktor Yang Mempengaruhi Pengalokasian Belanja Modal Dengan Luas Wilayah Sebagai Variabel Moderating (Studi Empiris Pada Kabupaten dan Kota Provinsi Jawa Tengah Tahun 2018-2022)

Ananda Tiara Fitri Wardani — 2025-10-17

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap pengalokasian belanja modal dan pengaruh luas wilayah sebagai variabel moderating. Jenis penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Laporan Realisasi Anggaran Jawa Tengah, Badan Pusat Statistik dan Dirjen Perimbangan Keuangan Kementrian Keuangan. Populasi yang digunakan adalah seluruh Kabupaten/Kota di Provinsi Jawa Tengah dengan 35 Kabuaten/Kota dari tahun 2018- 2022. Kurun waktu penelitian selama 5 tahun sehingga sampel dalam penelitian ini berjumlah 35 x 5 = 175. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, Moderate Regression Analysis (MRA) serta pengujian hipotesis. Hasil dari penelitian ini menunjukkan bahwa pajak daerah dan retribusi daerah berpengaruh terhadap pengalokasian belanja modal. Sedangkan, Dana Alokasi Umum dan Dana Alokasi Khusus tidak berpengaruh terhadap pengalokasian belanja modal serta luas wilayah tidak mampu memoderasi pendapatan daerah dari pajak, retribusi, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap belanja modal.

Analisis Efektivitas Pajak Restoran Terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Klaten

Lisa Dyah Margaheni — 2025-10-17

The purpose of this research is to determine the level of effectiveness and contribution of restaurant taxes to increasing local original income, and the obstacles and efforts made by the Regional Asset Handling Financial Management Agency in increasing local original income. The method used by researchers is a qualitative descriptive method. The data collection techniques used were interviews, observation and documentation. The results of this research show that the effectiveness of the restaurant tax in 2018-2019 was very effective with an average of 118.14%, while the contribution level of restaurant tax to Original Regional Income in 2018-2022 obtained a value of 1.92%, which is categorized as very poor. The obstacle factors obtained from the Regional Asset Handling Financial Management Agency are the lack of data collection and supervision from the regional government, the lack of awareness of taxpayers in carrying out restaurant taxes, and the phenomenon of natural disasters. Efforts made are by providing incentives to collection officers, collecting data on taxpayers, supervising tax administration and providing outreach regarding restaurant tax collection.