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 [email protected] (Nadia Fathurrahmi Lawita, B.Com., M.AccBIT) [email protected] (Tiara, S.Tr.Akun., M. Acc) Tue, 31 Oct 2023 00:00:00 +0000 OJS 60 Does Performance Evaluation Mattered? An Explanation from Literature Study <p>Performance evaluation aims to improve human resources to accelerate the achievement of organizational goals. This systematic review identifies individual performance evaluation indicators and builds a reliable information system based on errors in evaluating performance. This research is qualitative. This research uses secondary data using a literature study approach. A systematic literature search was conducted for peer-reviewed articles published from 1991 to 2022 that discussed performance evaluation. Bibliographical databases include Science Direct, Emerald, JSTOR, and Osiris. Articles must identify individual performance appraisal factors and errors in performance evaluation. The results identify that the organization carries out performance evaluations aimed at reviewing individual performance to determine each individual's potential so that it can be adjusted to the organization's reward and punishment standards. However, several individual performance appraisal factors and errors in a performance evaluation that have important implications for practice are caused by the hello effect, horns effect, central tendency, and strictness and leniency. This study has several limitations because this review covers a range of performance evaluation topics, ignoring many other papers that could provide meaningful insights. Further research can expand the topic of discussion related to performance evaluation indicators, especially in Indonesia. In addition, this review explicitly discusses performance evaluation in the private sector. Further research can specifically discuss public sector performance evaluation so that it has an impact on improving public sector performance and encouraging Good Corporate Governance (GCG).</p> Aryan Danil Mirza. BR, Fitri Mareta ##submission.copyrightStatement## Tue, 31 Oct 2023 00:00:00 +0000 Pembelajaran Inklusi Pajak Berbasis PBL <p>This research aims to determine whether a tax inclusion program through Project Based Learning (PBL) in developing an educational version of e-filing tax application can educate students about taxation and how to report taxes. The research also aims to understand the implications of tax inclusion through PBL in developing the educational version of e-filing tax application on students' tax awareness. The sampling was done using purposive sampling technique, with the criteria of fourth, sixth, and eighth semester students from the Department of Computer Engineering and the Department of Business Management at Batam State Polytechnic who were directly involved in the process of developing the educational version of e-filing tax application project. This research is a qualitative descriptive study. The results of this research show that the implementation of tax inclusion through PBL has successfully educated students about taxation. This includes understanding of PPh, NPWP, EFIN and the differences in SPT, which include SPT 1770SS, 1770S, and 1770 for individual taxpayers, and SPT 1771 for corporate taxpayers. The implications of the tax inclusion program through PBL have led to an increase in students' tax awareness, as evidenced by their understanding of tax benefits and their awareness and willingness to report and pay taxes.</p> Jasmine Afifah, Arniati Arniati, Mega Mayasari, Viona Salsabila Anggreini, Siska Ayu Yulianingsih ##submission.copyrightStatement## Tue, 31 Oct 2023 00:00:00 +0000 The Effect of Before and After Getting Tax Education on Tax Compliance <p>Tax education is needed to fulfill the level of community compliance with taxation. To increase obedient behavior, taxpayers must understand tax regulations. This study aims to test whether there is an influence before and after getting a tax education. This research uses a quantitative approach using experimental research. The total number of respondents in this study was 62. The data collection method of this study used a questionnaire distributed via Google Forms. The result of the research is that there is a difference in tax compliance after and before getting a tax education.</p> Fakhral Nisa, Dedi Kurniawan ##submission.copyrightStatement## Tue, 31 Oct 2023 00:00:00 +0000