Journal of Applied Accounting and Taxation <p>Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.</p> <p><strong>Accreditation Status</strong><br>JAAT has been <a title="Sinta indexed" href="" target="_blank" rel="noopener">Sinta indexed</a> and certificated as a Accredited Journal by Kementerian Riset, Teknologi, dan Pendidikan Tinggi Republik Indonesia based on <a title="SK No. 34/E/KPT/2018" href="" target="_blank" rel="noopener">SK No. 34/E/KPT/2018</a> on December 10, 2018 valid from Vol 2 No 1 (2017) to Vol 6 No 2 (2021).</p> <p><a title="ISSN JAAT" href=""><em>e</em>-ISSN:&nbsp;2548-9925</a></p> Pusat P2M Politeknik Negeri Batam en-US Journal of Applied Accounting and Taxation 2548-9925 Covid-19 and Auditing <p>COVID-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 challenges auditors may face in auditing financial statements of an organization in the light of COVID-19 and areas to put more emphasis on their audit reports. The documentary research design was employed and secondary data were collected and used for this research. The paper found out that professional associations, accounting, and auditing bodies are monitoring issues and situations as they unfold that may affect the financial statements and audit reports due to the impact of COVID-19. Moreover, they are ready all the time to issue out additional guidelines as new developments unfold, and continue to update professional accountants on issues pertaining to the continuity of the organization businesses, workforce, economic impacts, and other resources to help their members serve their clients better in this period of the pandemic. The paper recommends that auditors are expected to display enough professional skepticisms and judgments and be focus on public interest and ethical responsibilities bestowed on them, and continue to apply the principles contain in the auditing standards fully, as well as comply with the fundamental principles of competence, independence, integrity, objectivity, confidentiality, care and skills, and behave professionally, as keys that will preserve and expands auditors trust in the face of the public.</p> Emmanuel John Kaka ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 1 10 10.30871/jaat.v6i1.2311 Evaluasi Kepuasan Pengguna M-Payment sebagai Alat Pembayaran Online di Indonesia <p>Mobile 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 test the level of satisfaction of users of m-payment applications in Indonesia. This study uses primary data in the form of a questionnaire distributed to respondents. The selection of respondents was carried out using the method accidental sampling. Analysis of the research data was carried out using the Fishbein, IPA, and CSI methods. The attributes used to measure the level of satisfaction of m-payment users are attractiveness, ease of use, efficiency, security, stimulation, usefulness. The results of this study indicate that the m-payment application users are very satisfied with the performance of the m-payment application used. The results also show that there are 2 (two) attributes that have good performance in the view of m-payment application users, namely efficiency and ease of use which, according to user ratings, have performance that exceeds user expectations. The users consider that the usefulness of m-payment application used still has a performance below expectations. Thus, the provider of the m-payment application is supposed to improve the quality of the existing m-payment application.</p> Rahma Rina Wijayanti Oryza Ardiarisca Rediyanto Putra ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 11 22 10.30871/jaat.v6i1.2793 E-Filing Implementation, Tax Compliance, and Technology Authority <p>The 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 is between taxpayer’s technology authority and E-Filling implementation. The research employed the case study qualitative research framework using the five-step model. The data collected were gathered from interviews with four informants, the tax office’s internal documents, and observation at the office. Those data were analyzed using thematic analysis. The research findings indicate that individual taxpayers in rural areas in Indonesia are not technologically literate. Therefore, the implementation of an electronic income tax report program is mostly ineffective because most of the taxpayers are still submitting their income tax reports manually to the tax office. Nevertheless, The E-filing program is proven to increase the compliance level of the taxpayers. To increase the E-Filling literacy is to improve the technology authority of the taxpayers by holding more seminars on how to have out the E-Filling.</p> Resi Ariyasa Qadri Emanuel Eko Darmawan ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 23 36 10.30871/jaat.v6i1.2822 Evaluasi atas Implementasi PP Nomor 23 Tahun 2018 dan Implikasinya Terhadap Penerimaan Pajak dan Kepatuhan Wajib Pajak UMKM di Banjarmasin <p>The 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 tax revenue and compliance of SME taxpayers, and to find out the challenges and obstacles in implementing regulations at KPP Pratama Banjarmasin Utara and Selatan. The research method used are the qualitative method of library research and field research in the form of interviews and observations. The results of the research are based on observation, interviewing informants and evaluating the implementing regulations, PP No. 23 of 2018 has been implemented properly. PP No. 23 of 2018 has a positive effect on the revenue and number of SME taxpayers who make tax payments, but it has not made a positive contribution to the compliance of SME taxpayers in reporting annual tax return. This is known through the percentage of SME taxpayers’s annual tax return reporting compared to the number of SME taxpayers registered in Banjarmasin less than 20%. The challenge in implementing this PP is in providing education and awareness of taxpayers who are still low. The perceived obstacles are that taxpayers are not familiar with technology, dependence of taxpayers on officers, and double taxation.</p> Agus Bandiyono Nur Syifa Retno Utami ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 37 51 10.30871/jaat.v6i1.2841 Faktor Determinan Struktur Modal Bank yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 <p>This 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. This study relate the empirical findings and try to confirm with pecking order theory or trade-off theory. The research sample is banks in Indonesia which are listed on the Indonesia Stock Exchange for the period 2015-2019 and using multiple linear regression techniques. An appropriate level of profitability, asset structure as collateral with low value, high level of liquidity show conformity to the pecking order, which are negative and significant to bank leverage. DPR as a signal of income prospects and company size shows conformity with trade-off theory, which is positive and significant to bank leverage. Meanwhile, NDTS which shows a decrease in fixed collateral assets, asset growth and bank age do not have any significant effect with bank leverage. If the findings of age and size are compared, it shows that bank leverage does not depend on how long it has been operating, but assets size are more considered. This research fills in the gaps in the research on the determinants of bank leverage, including examining the variables of DPR, NDTS, and bank age which are rarely studied. In the future, the determinant of leverage may consider the agency theory, potential bankruptcy, corporate governance, ownership structure, and macroeconomic conditions.</p> Mardianto Mardianto Gun Gun Budiarsyah ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 52 62 10.30871/jaat.v6i1.2842 Inflation, Leverage, and Company Size and Their Effect on Profitability <p>The 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 period 2014-2018 either simultaneously or partially. This type of research is applied research with a quantitative approach. The research method used in this research is descriptive and verification methods. This study uses panel data regression analysis as a tool to process and analyze data because the data used is a combination of time series data and cross-section data. The data collection technique in this study uses library research and internet research. The data used in this study is a type of secondary data in the form of financial statements of plantation companies listed on the IDX from the 2014-2018 period. The population of this study was all plantation sub-sector companies listed on the Indonesia Stock Exchange, totaling 16 companies. The sample of this study was 14 companies obtained by purposive sampling. The results of this study indicate that simultaneously inflation, leverage, and firm size affect profitability. Partially leverage and company size do not affect profitability while leverage partially affects profitability. The value of the coefficient of determination (Adjusted R-squared) of 0.146134 or 14.61% indicates that variations in inflation, leverage, and company size have an effect of 14.61% on variations in profitability. While the remaining 0.853866 or 85.36% is influenced by variations in other variables not observed in this study.</p> Nugi Mohammad Nugraha Annisa Arifianti Ramadhanti Lia Amaliawiati ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 63 70 10.30871/jaat.v6i1.2854 Analysis of Governance Diversity and Audit Characteristics on Profitability <p>This 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 profitability with two proxies, return on assets (ROA) and return on equity (ROE). The investigation uses a stewardship theory to explain the effectiveness of the fiduciary relationship between governance and stakeholders. The regression technique uses panel data with 2.151 data from companies listed on the Indonesia Stock Exchange in 2015-2019. This study demonstrates that audit quality has adverse implications for ROA, while other variables have no effect. It`s findings consistent that female members and audit quality reduce fiduciary relationship-meanwhile national diversity and audit tenure do not have any effect on ROE. This study laid to prove the rating of bad corporate governance and suggests to make disruption in corporate governance characteristics.</p> Muhammad Taufiq Devi Fadila ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 71 78 10.30871/jaat.v6i1.2872 Pengaruh Perputaran Modal Kerja dan Perputaran Kas Terhadap Profitabilitas <p>The 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 capital turnover (X1), the effectiveness of the use of cash is measured by cash turnover (X2) and profitability is measured by return on investment/ROI (Y). The population in this study is an Insurance Company listed on the Indonesia Stock Exchange from 2011-2015. The sample in this study is taken by using purposive sampling technic. Samples consist are 50 financial statements that meet the criteria. The type of data used in this study is secondary data originating and published from the Indonesia Stock Exchange. The collected panel data then analyzed by using model test, classical assumption, multiple regression analysis, t test, and determinant coefficient analysis to see the level of conformity of the analysis. The result of this research shows that the rotation of working capital has a positive effect on profitability, it can be seen from t value&gt; t table (2.181&gt; 2.010) and cash turnover has no significant effect on profitability, can be seen from t value &lt;t table (-1,771 &lt; 2.010).</p> Seto Sulaksono Adi Wibowo Merlin Merlin Yosi Handayani ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 79 87 10.30871/jaat.v6i1.2918 Keberterimaan Penggunaan Sistem Teknologi Informasi Perpajakan Pada Pelaku UMKM dan Ekonomi Kreatif <p>Penelitian 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 dimensi kemudahan untuk digunakan dan dimensi kebermanfaatan sistem teknologi perpajakan tersebut. Penelitian ini memilih UMKM dan Ekonomi Kreatif sebagai obyek penelitian karena banyak pelaku UMKM dan pelaku usaha Ekonomi Kreatif yang belum tahu bahwa ada pajak sebesar 0,5% dari penghasilan bruto yang harus dibayarkan, terlebih lagi pada penggunaan sistem teknologi perpajakan online. Dengan menggunakan <em>accidental sampling </em>diperoleh jumlah sampel sebanyak 112. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa sikap seseorang terhadap sistem berpengaruh positif terhadap intensi seseorang untuk mau menggunakan sistem. Persepsi.pandangan kemudahan berpengaruh signifikan positif terhadap intensi seseorang untuk menggunakan sistem. Pandangan kemudahan berpengaruh signifikan positif terhadap sikap seseorang terahadap sistem. Kebermanfaatan sistem berpengaruh signifikan positif terhadap sikap seseorang terahadap sistem, namun kebermanfaatan tidak berpengaruh terhadap intensi seseorang untuk mau menggunakan sistem. Kebermanfaatan akan berpengaruh terhadap intensi seseorang terhadap sistem apabila seseorang sudah mempunyai pandangan sikap terhadap sistem itu sendiri.</p> Tri Utami Susyanti Susyanti Riri Zelmiyanti ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 88 96 10.30871/jaat.v6i1.2746 Analysis of Debt Effect on Profitability of Manufacturing Companies in Indonesia <p>This 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 companies in Indonesia which are listed on the Indonesia Stock Exchange during the 2014-2018 period. This study has 1 dependent variable namely profitability and uses 2 independent variables namely short term debt and long term debt, and uses 2 control variables namely liquidity and firm size. This study uses secondary data with database collection techniques. The sample of this study was 432 companies in 5 years of research. The data analysis technique used is multiple linear regression analysis through the application of SPSS 22. The results found that short term debt has a negative effect on company profitability and long term debt has a negative effect on company profitability. This shows that the lower the company's debt, the higher the profitability a company will get and otherwise.</p> Diana Fitria Ningsih Doni Putra Utama ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 97 107 10.30871/jaat.v6i1.2750 The Influence of Organizational Behavior, Business Partnership, and Motivation on The Performance of Micro and Small Businesses in Sleman Regency <p>This 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 conducted in “ Forum Komunikasi Usaha Mikro, Kecil dan Menengah”&nbsp; in Sleman Regency. This is quantitative research with a sample of 102 micro and small entreprises in Sleman Regency. The data analysis is done with&nbsp; SPSS with multiple linear regression analysis at the significance level α = 0.05. The results shows that either partially or simultaneously organizational behavior, business partnership and motivation have positive influences and are significant to business performance. The influence of organizational behavior, business partnership and motivation on business performance is the performance of micro and small businesse is indicated by Adjusted R Square of 55.1%.</p> Titi Laras Fathonah Eka Susanti Sri Wara Nusandari Kholifah Fil Ardhi ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 108 114 10.30871/jaat.v6i1.2876 Liability, Market Cap Terhadap WACC <p>WACC 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 value that the company has must be smaller so that the company can carry out its obligations, especially regarding share payments. The purpose of this study is to analyze the factors that affect the WACC in the company, namely liabilities (company debt), market capitalization (market capitalization). The research method used is multiple linear regression. Secondary data, namely financial reports and data streams (Thomson Reuters) were analyzed and calculated using stata. The number of samples taken was 17 banking companies during the 5 year period (2015-2019). The results of this study explain that liabilities, market cap have no effect on WACC, this can be because market conditions do not depend on the amount of company debt, market capitalization, because other external factors such as trust in companies and investors' confidence in the banking sector are increasing and developing.</p> <p>&nbsp;</p> Hurian Kamela ##submission.copyrightStatement## 2021-03-31 2021-03-31 6 1 115 122 10.30871/jaat.v6i1.2884