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> en-US (Muhammad Ramadhan Slamet, S.E., M.Acc.) (Wika Arsanti Putri, S.S.T., M.A.) Sat, 30 Mar 2019 16:38:19 +0000 OJS 60 Determinants of Tax Compliance in Ghana: <p>The study examined the factors that influence tax compliance by small and medium tax payers, the difference in the level of compliance between small and medium tax payers and strategies to improve tax compliance in Ghana. The study through stratified sampling technique sampled 100 small and medium tax payers in Accra and other GRA officials for the study. Data was analyzed qualitatively and quantitatively. The results of the study showed that compliance cost, tax rates, tax audits and morals of taxpayers significantly influenced tax compliance. The GRA also indicated that unions and associations of businesses could help increase voluntary tax compliance of small and medium tax payers in Ghana. The study findings provide evidence that there is a significance difference in the tax compliance level between small and medium scale enterprises. The difference can be largely attributed to the inability of small enterprises to file their tax returns on due dates and also to keep proper books of records of their business transactions. The study recommends organizing workshops for businesses to train them on the need to pay their taxes and keep proper records of their transactions, increasing the rate of audits of businesses, imposing fines and penalties for defaulting businesses.</p> Ebenezer Teye Okpeyo, Alhassan Musah, Erasmus Dodzi Gakpetor ##submission.copyrightStatement## Sat, 30 Mar 2019 16:10:14 +0000 Effect of DER, ROA, ROE, EPS and MVA on Stock Prices in Sharia Indonesian Stock Index <p>The research examine the effect of debt to equity ratio, return on assets, return on equity, earning per share, market value added on stock prices in manufacturing companies listed in Indonesian Sharia Stock Index. The purposive sampling method is used in our research, resulted 53 companies as the samples with 265 observations. The research used data during 2012-2016 from Indonesia Stock Exchange database with panel data analysis. The research found that, earning per share and market value added have a positive effect on stock prices, but different results for the variables debt to equity ratio, return on assets and return on equity partially have no effect on stock prices.</p> Martina Rut Utami, Arif Darmawan ##submission.copyrightStatement## Sat, 30 Mar 2019 16:11:30 +0000 Pengaruh Penerapan Sistem Manajemen Mutu ISO 9001:2008 terhadap Kinerja Karyawan <p>Quality standart has became the fundamental parameter for the perfection of every product. Human resource is a valuable assets for the productive company that the quality standart it held should be clearly elaborated to maintain the quality and the work performance remains effective. The following research aims to review how the ISO 9001:2008 quality management system affects the employee's work performance. The 52 respondents of this research consist of production managers and human resource department employees of electricity and elecrtronic companies at Batamindo Muka Kuning, Batam. Data analyzing method used for this research is a simple analytical regression. The research results that the application of ISO 9001:2008 quality management system is effectively affects the employee's performance which goes as the ISO 9001:2008 quality standart procedure. According to the result, it is vital for the company to ensure the continuance of socialization to the whole employee in order to avoid any possible human errors, and to maintain the costumer satisfaction. This research verges on production manager and HRD division of electricity and electronic company at Batamindo Muka Kuning, Batam, therefore, it suggest for the next further research to use the sample from the other company or another district</p> Vivi Novdya Limbong, Adi Irawan ##submission.copyrightStatement## Sat, 30 Mar 2019 16:12:13 +0000 Menumbuhkan Jiwa Sherlock Holmes Seorang Calon Akuntan <p>Penelitian ini disebut sebagai proses pembebasan pendidikan akuntansi karena pendidikan akuntansi cenderung kaku dan terlalu berorientasi pada buku teks. Peneliti menyajikan sebuah metode pembelajaran yang diadaptasi dari penelitian Chabrak dan Craig (2013) dengan film <em>“Sherlock Holmes: the Game of Death”</em>sebagai media pendukung. Dalam proses ini, peserta didik berada dalam nuansa <em>“giving” </em>melalui imajinasi, perilaku disonansi serta berpikir kritis. Dengan menggunakan pendekatan fenomenologi transendental, jiwa Sherlock Holmes (seharusnya) di tubuh akuntan adalah temuan tak terbantahkan dalam proses pembebasan.</p> Eko Febri Lusiono, Eliza Noviriani ##submission.copyrightStatement## Sat, 30 Mar 2019 16:12:50 +0000 Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness <p>The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.</p> Dwi Lestari, Ely Kartikaningdyah ##submission.copyrightStatement## Sat, 30 Mar 2019 16:13:21 +0000 Implikasi Penerapan Sistem Manajemen Mutu terhadap Kinerja Karyawan dan Budaya Organisasi <p>Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem manajemen mutu ISO 9001 terhadap kinerja karyawan dan budaya organisasi dengan objek perusahaan manufaktur sejumlah 157 perusahaan. Penelitian ini menggunakan metode kuesioner sebagai alat pengumpul data utama yang disebar kepada karyawan level menengah sebanyak 400 responden yang dipilih secara acak. Hasil penelitian ini menunjukkan bahwa ada pengaruh signifikan dari sistem manajemen mutu ISO 9001 terhadap budaya organisasi dan kinerja karyawan tidak dipengaruhi secara signifikan oleh sistem manajemen mutu ISO 9001, namun demikian penelitian ini sulit mendapat dukungan dari pihak perusahaan, sehingga peneliti selanjutnya agar lebih menyakinkan perusahaan untuk dapat bekerja sama.</p> Rizki Ismaini, Hendra Gunawan ##submission.copyrightStatement## Sat, 30 Mar 2019 16:13:45 +0000 Desain Pedoman Implementasi Sistem Pengendalian Intern Pemerintah di Lingkungan Perguruan Tinggi Negeri <p>The Purpose of this research to evaluate and design guidelines implementation internal goverment control system in State Polytechnic of Malang. Kind of this research was descriptive using qualitative apporoach and the data that were used in this study were primer data colleted from interview result with internal audit unit at State Polytechnic of Malang. The result of this research indicate State Polytechnic of Malang don’t have guidelines implementation internal goverment control system. Researcher recommended guidelines implementation internal goverment control system design at State Polytechnic of Malang for fulfill indicators: infrastructure needed to build, the implementation, and the legal basis. Advice for directure of State Polyechnic of Malang immediately communicate to all academic community so they can understand about guidelines implementation internal goverment control system.</p> Imam Mulyono, Didik Purwantoro ##submission.copyrightStatement## Sat, 30 Mar 2019 16:14:14 +0000 Pengaruh Karakteristik Auditor terhadap Kualitas Audit <p><strong></strong>The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.</p> Lintang Kurniawati, Nur Kholis, Hestin Mutmainah ##submission.copyrightStatement## Sat, 30 Mar 2019 16:14:46 +0000 Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM) <p>This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.</p> Riri Zelmiyanti, Eko Suwardi ##submission.copyrightStatement## Sat, 30 Mar 2019 16:15:15 +0000 Pengaruh Corporate Governance dan Corporate Social Responsibility terhadap Kualitas Laba dan Nilai Perusahaan <p>This study aims to examine the effect of corporate governance (CG) and corporate social responsibility (CSR) disclosure of earnings quality and firm value. Corporate governance with board diversity is measured from the aspect of age and background study of board members. CSR disclosure in the company’s annual report is measured by the score of Global Reporting Initiative (GRI). This study measures the company’s earnings quality with discretionary accruals (DA), and the firm value with tobin’s q ratio. This study use a sample of 160 non-financial companies listed on the Indonesia Stock Exchange (BEI), so the total observations in this study are 640 samples. The result of this study provide empirical evidence that age and background study of board members don’t affect the quality of earnings and firm value, but the CSR activities affect the firm value.</p> Hennyta Hutapea ##submission.copyrightStatement## Sat, 30 Mar 2019 16:15:40 +0000 Manajemen Modal Kerja dan Kinerja Perusahaan pada Perusahaan Perdagangan Eceran di Indonesia <p>Manajemen modal kerja adalah manajemen dari aktiva lancar dan hutang lancar. Tujuan manajemen modal kerja adalah mengelola aktiva lancar dan hutang lancar sehingga diperoleh modal kerja yang layak dan menjamin tingkat likuiditas perusahaan. Penelitian ini bertujuan untuk meneliti pengaruh manajemen modal kerja yang diproksikan dengan perputaran modal kerja, perputaran kas, perputaran persediaan, perputaran piutang terhadap kinerja perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Metode pengambilan sampel menggunakan teknik purposive sampling. Alat analisis yang digunakan adalah analisis regresi linier sederhana serta uji parsial (uji statistik t). Hasil penelitian menemukan perputaran modal kerja berpengaruh positif signifikan terhadap kinerja perusahaan. Perputaran kas berpengaruh positif dan tidak signifikan terhadap kinerja perusahaan. Perputaran persediaan berpengaruh positif dan tidak signifikan terhadap kinerja perusahaan. Penelitian selanjutnya diharapkan menambah proksi maupun variabel independen lainnya yang diduga berpengaruh dalam kinerja perusahaan dan memperluas sektor perusahaan sehingga hasil penelitan tidak hanya memiliki implikasi untuk sektor perdagangan eceran saja tetapi juga memiliki implikasi untuk perusahaan lainnya di sektor yang berbeda dan memperhitungkan ukuran perusahaan dan melihat pengaruhnya terhadap hasil penelitian selanjutnya.</p> Dania Olfimarta, Seto Sulaksono Adi Wibowo ##submission.copyrightStatement## Sat, 30 Mar 2019 16:16:10 +0000 Faktor-Faktor yang Mempengaruhi Tingkat Pemahaman Mahasiswa pada Mata Kuliah Auditing di Politeknik Negeri Batam <p>Penelitian ini bertujuan untuk mengetahui apakah kecerdasan emosional dan perilaku belajar berpengaruh terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing. Penelitian ini menggunakan data primer yang diperoleh dari responden mahasiswa Akuntansi Jurusan Manajemen Bisnis Politeknik Negeri Batam. Data yang diperoleh dianalisis menggunakan analisis regresi dan diperoleh hasil bahwa secara parsial, variabel kecerdasan emosional dan perilaku belajar berpengaruh positif tetapi tidak signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing tetapi secara simultan kedua variabel berpengaru positif dan signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing.</p> Winanda Wahana Warga Dalam, Sinarti Sinarti ##submission.copyrightStatement## Sat, 30 Mar 2019 16:16:33 +0000 Dampak Strategi Bisnis terhadap Penghindaran Pajak <p>In carrying out business processes of a company, managers must make decisions related to business strategies. The strategy chosen by the company can be one of the typologies according to Miles &amp; Snow namely the prospector, defender, analyzer and reactor. The strategy chosen by the company will affect all activities in the company including tax activities inherent in business activities so that any decisions made by managers have consequences on tax, one of which is tax avoidance. This study aims to examine the impact of the strategy on tax avoidance. This research used manufacturing company that has been listed on the Indonesia Stock Exchange from 2010 to 2016 and Independent sample t-test and Mann Whitney U test is used to data analyze. The results showed that companies with prospector strategies were more likely to carry out tax avoidance than defender. In addition, the activities of tax aggressiveness through investment in tax haven countries are mostly carried out by companies with a defender strategy.</p> Sekar Akrom Faradiza ##submission.copyrightStatement## Sat, 30 Mar 2019 16:16:57 +0000 Dampak Inflasi terhadap Informasi Laba pada Green Investment <p>This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.</p> Ihda Arifin Faiz, Herman Legowo ##submission.copyrightStatement## Sat, 30 Mar 2019 16:17:20 +0000