Jurnal Literasi Akuntansi

Pengaruh Penerapan Heptagon Fraud Theory Terhadap Kecurangan Laporan Keuangan

Raden Galang Damarjati, Retno Yulianti — Fri, 30 May 2025 00:00:00 +0700

Purpose: The pusposes of this research are to find empirical evidence of the influence of pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed

Method: The method of this research uses quantitative method and the sampling method uses purposive sampling method. The population in this research is non-financial State-Owned Enterprises listed on the IDX in the 2018-2023 period. It obtained 20 companies and containing 120 observation data. The data analysis technique used in this study is logistic regression which was analyzed using IBM SPSS software version 26.

Finding: The results of this research are pressure which proxied by external pressure have a positive effect on financial statement fraud. Meanwhile, opportunity, rationalization, capability, arrogance, ignorance, and greed doesn’t have effect on financial statement fraud.

Novelty: In previous research, the researches focus on hexagon fraud theory which amount of 6 (six) elements that cause someone to commit fraud. In this research, the researches develop into heptagon fraud theory which amount of 7 (seven) elements that cause someone to commit fraud. This research develop fraud detection methods who used by (Pamungkas & Irwandi, 2024) and (Satata et al., 2024) which still use Beneish M-Score model. This research uses the F-Score model which is a development of the formula from the Beneish M-Score.

Pengaruh Kualitas Corporate Sosial Responbility,Good Corporate Governance,Dan Ceo Overcondence Terhadap Penghindaran Pajak

Sutiono Ono — Sun, 15 Jun 2025 00:00:00 +0700

Purpose : The purpose of this study is to prove the influence of corporate social responsibility quality, good corporate governance, and ceo overconfidence on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange

Method: This research uses quantitative and secondary data sourced from the company's official website, as well as the Indonesia Stock Exchange (IDX) website. The technique used was purposive sampling using research subjects from manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. The sample data collected includes 192 manufacturing companies.

Finding : Based on the research results,it show that CSR has a positive influence on tax avoidance,GCG has a positive influence on tax avoidance,and ceo overconfidence has a positive influence on tax avoidance in manufacturing company

Novelty: This research is novel because the researchers added a new time period and sample determination.

Pengaruh Bea Perolehan Hak Atas Tanah dan Bangunan, Pajak Bumi dan Bangunan, dan Retribusi Daerah terhadap Pendapatan Asli Daerah Yogyakarta

Laurensius Fernando, Uum Helmina Chaerunisak — Sun, 15 Jun 2025 00:00:00 +0700

Purpose: Determining the impact of regional levies, land and building taxes, and fees for obtaining land and building rights on Yogyakarta's initial regional income is the goal of the study.

Method: This kind of study falls under the category of quantitative research. The financial reports of the Yogyakarta Special Region Government Regional Civil Service Agency, which were released between 2010 and 2022, serve as the sample for this study. Financial reports from Yogyakarta, which were released between 2010 and 2022, serve as the secondary data source for this information. Tiered linear regression analysis is the method used for data analysis.

Finding: The study's findings indicate that Regional Levy has a major impact on Yogyakarta's Original Regional Income (PAD), Land and Building Tax (PBB) revenue has a positive and significant impact on Yogyakarta's PAD, and the BPHTB tax has no effect on PAD.

Novelty: This study offers novelty by simultaneously examining the effects of BPHTB, PBB, and regional retribution on Yogyakarta’s local revenue (PAD), providing a comprehensive analysis rarely found in previous research that typically focuses on these variables separatel

Determinan Tax Avoidance pada Emiten LQ45 dengan Ukuran Perusahaan sebagai Pemoderasi

Santi, Nina Febriana Dosinta, Gita Desyana — Mon, 23 Jun 2025 00:00:00 +0700

Purpose: Menguji dan menganalisis determinan tax avoidance pada emiten LQ45 dengan ukuran perusahaan sebagai pemoderasi. Penelitian ini diharapkan memperkaya literatur determinan tax avoidance dan memberikan manfaat praktis bagi otoritas pajak, investor, serta manajemen perusahaan terkait.

Method: Penelitian ini mengadopsi pendekatan kuantitaif multivariat. Selama tahun 2018 hingga 2023 pada emiten LQ45. Teknik purposive sampling digunakan hingga 11 perusahaan yang dipilih berdasarkan kriteria yang ditetapkan. Teknik pengolahan data dimulai dengan klasifikasi data kemudian dianalisis menggunakan perangkat lunak EViews 12 melalui analisis regresi berganda dan regresi pemoderasi.

Finding: Nilai perusahaan, profitabilitas, capital intensity secara simultan berpengaruh terhadap tax avoidance. Secara parsial nilai perusahaan berpengaruh positif terhadap tax avoidance, profitabilitas berpengaruh negatif terhadap tax avoidance, sedangkan capital intensity tidak memiliki pengaruh positif terhadap tax avoidance. Ukuran perusahaan sebagai pemoderasi tidak memoderasi nilai perusahaan, profitabilitas, capital intensity terhadap tax avoidance secara parsial.

Novelty: Penelitian ini menghadirkan kebaharuan dengan mengintegrasikan nilai perusahaan, profitabilitas dan capital intensity terhadap tax avoidance dengan ukuran perusahaan sebagai pemoderasi dengan pendekatan teori keagenan dan teori sinyal dalam memahami motivasi dan implikasi tax avoidance pada perusahaan emiten LQ45.

Pengaruh Transfer Pricing, Leverage, Ukuran Perusahaan, dan Intensitas Modal terhadap Tax Avoidance

Endah Yuli Astuti Raki, Gita Desyana, Juanda Astarani — Mon, 23 Jun 2025 00:00:00 +0700

Purpose: Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh transfer pricing, leverage, ukuran perusahaan, dan intensitas modal terhadap tax avoidance.

Method: Metode penelitian ini adalah kuantitatif dengan menggunakan analisis regresi linear berganda. Populasi yang digunakan adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2020-2024. Metode pengambilan sampel yang digunakan yaitu purposive sampling dengan jumlah data sebanyak 85 sampel.

Finding: Hasil penelitian menunjukkan bahwa transfer pricing, leverage, ukuran perusahaan, dan intensitas modal secara simultan (bersama-sama) berpengaruh signifikan terhadap tax avoidance. Selain itu, hasil parsial juga menunjukkan bahwa ukuran perusahaan dan intensitas modal berpengaruh terhadap tax avoidance. Namun, transfer pricing dan leverage tidak berpengaruh terhadap tax avoidance.

Novelty: Perbedaan penelitian ini dengan penelitian terdahulu yaitu penelitian ini menggunakan sampel dengan jumlah yang lebih besar dan metode analisis yang digunakan adalah analisis linear berganda.