Jurnal Akuntansi

PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN FEE AUDIT TERHADAP KUALITAS AUDIT

Fanie Rahmawangi, Thomas Khoe, Dessy Kumala Dewi — Tue, 30 Dec 2025 00:00:00 +0000

Tujuan dari studi ini guna menilai pengaruh dari lama kerja auditor, ukuran perusahaan, dan biaya audit pada kualitas audit di perusahaan multifinance yang tercatat di BEI tahun 2020 hingga 2024. Metode yang digunakan adalah pendekatan kuantitatif melalui analisis regresi linear berganda dengan SPSS. Sampel dalam studi ini diambil dengan metode purposive sampling, yang menghasilkan 10 perusahaan keuangan sebagai objek penelitian. Hasil analisis menunjukkan bahwa durasi pekerjaan auditor berpengaruh negatif secara signifikan terhadap kualitas audit, sementara ukuran perusahaan dan biaya audit memberikan pengaruh positif yang signifikan pada kualitas audit. Temuan ini menyatakan jika seorang auditor makin lama bekerja dengan klien, makin rendah independensi auditornya, sementara perusahaan yang lebih besar serta audit biayanya yang lebih tinggi meningkatkan mutu audit. Studi selanjutnya, dianjurkan untuk menambahkan variabel lain dan memperluas fokus penelitian ke sektor-sektor yang berbeda.

Kata Kunci: Audit Tenure, Fee Audit, Kualitas Audit, Ukuran Perusahaan

EFEKTIVITAS PERENCANAAN PPH PASAL 21 SEBAGAI STRATEGI EFISIENSI BEBAN PAJAK: STUDI PADA PERUSAHAAN KONSULTAN PSIKOLOGI X

Farah Zahra Kamila, Nurul Aisyah Rachmawati — Tue, 30 Dec 2025 00:00:00 +0000

Penelitian ini bertujuan menganalisis strategi perencanaan pajak atas PPh Pasal 21 di Perusahaan Konsultan Psikolog X serta mengevaluasi efektivitas metode perhitungannya dalam meningkatkan efisiensi beban pajak. Penelitian menggunakan pendekatan kualitatif deskriptif melalui studi kasus dan analisis komparatif atas data penghasilan pegawai tetap tahun pajak 2024. Tiga metode yang dianalisis yaitu net, gross, dan gross up. Hasil menunjukkan perusahaan menggunakan metode net. Meskipun menguntungkan pegawai, metode ini dinilai kurang efisien secara fiskal dan berisiko dalam aspek kepatuhan karena tidak ada klausul kontraktual terkait penanggung pajak. Perbandingan metode menunjukkan bahwa gross dan gross up lebih efisien. Metode gross membebankan pajak kepada pegawai, mengurangi beban perusahaan, sementara metode gross up memungkinkan pajak ditanggung perusahaan namun tetap diakui sebagai biaya fiskal sah. Pemilihan metode perhitungan PPh 21 menjadi bagian penting dalam strategi perpajakan. Metode yang tepat mendukung efisiensi, kepatuhan hukum, dan hubungan kerja yang berkelanjutan serta memberikan implikasi bagi perusahaan, otoritas pajak, dan pegawai dalam mewujudkan tata kelola pajak yang lebih transparan.

Kata Kunci: Perencanaan Pajak, PPh Pasal 21, Efisiensi Pajak, Kepatuhan Administratif.

EXPLORING GLOBAL RESEARCH TRENDS IN SUSTAINABILITY ACCOUNTING AND ESG REPORTING

Tue, 30 Dec 2025 00:00:00 +0000

This study explores global research trends in sustainability accounting and ESG reporting through a bibliometric analysis of Scopus-indexed publications from 2015 to 2025. A total of 191 journal articles were analyzed based on publication output, sources, authorship, funding sponsors, countries, and subject areas. The results show a rapid increase in research after 2020, underscoring the importance of sustainability accounting and ESG reporting in addressing climate change, governance, and social responsibility. Research dissemination has also expanded, moving from specialized sustainability journals to broader business and accounting outlets. While Europe and the United States dominate contributions, emerging economies such as India, Malaysia, and Indonesia are gaining presence. The study concludes that sustainability accounting and ESG reporting have become mainstream academic and regulatory priorities, driven by policy, institutional, and scholarly interest. Implications arise for policymakers in harmonizing reporting standards, corporations in enhancing legitimacy and stakeholder trust, and academics in identifying emerging themes. Future research should address gaps in assurance practices, regional disparities, and the role of digital innovations such as AI and blockchain in advancing ESG reporting.

ANALISIS PENERAPAN PERANGKAT LUNAK AKUNTANSI: STUDI KASUS PADA USAHA JASA SKALA MENENGAH

Ade Palupi, Mirza Sayidina Az Zahra, Jumansyah, Desva Yolanda — Tue, 30 Dec 2025 00:00:00 +0000

This study aims to analyze the effectiveness of accounting software usage in medium-scale service companies and to identify the factors that influence the success of its implementation. The study employs a qualitative method with a case study approach involving three service companies located in the DKI Jakarta. Data were collected through in-depth interviews with financial managers and accounting staff, as well as observations of financial recording and reporting processes conducted using accounting software. The results indicate that the effectiveness of accounting software is influenced by users’ foundational accounting knowledge, work experience, information technology skills, training, and organizational support. Accounting software provides several significant benefits, including faster financial reporting, reduced human error, easier tax calculations, operational process efficiency, and improved accuracy in financial analysis and internal control. Nevertheless, the study identifies several challenges, such as high investment and maintenance costs, dependence on service providers when errors occur, and the need for periodic hardware upgrades. The value of this study is it highlights that accounting software serves as an essential component of accounting information systems, capable of enhancing the accuracy, efficiency, and timeliness of financial reporting in medium-scale service companies, provided that it is supported by competent human resources, adequate training, and technological readiness. The limitations of this study include its narrow geographic scope, limited number of informants, and data characteristics that rely heavily on respondents’ subjective perceptions.

Keywords: accounting software, accounting information systems, medium-scale service companies, service enterprise

PENGARUH KEPERCAYAAN TERHADAP PEMERINTAH, SANKSI PAJAK, TARIF PAJAK, DAN MODERNISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Krisnawati Tarigan, Justynne Jane — Tue, 30 Dec 2025 00:00:00 +0000

This study aims to examine the effect of trust in the government, tax sanctions, tax rates, and tax system modernization on the level of tax compliance of MSME taxpayers in Tangerang City. This study uses a quantitative approach with a multiple linear regression analysis method. The research data were obtained from questionnaires distributed to MSME owners in Tangerang City. The sampling technique was conducted using the convenience sampling method. The results show that trust in the government, tax sanctions, and modernization have a positive and significant effect on MSME t

Penelitian ini berfokus pada pengujian faktor kepercayaan terhadap pemerintah, penerapan sanksi pajak, kebijakan tarif, serta modernisasi dalam menjelaskan kepatuhan wajib pajak UMKM. Pendekatan kuantitatif digunakan dengan pengujian regresi linear berganda berdasarkan data kuesioner yang diperoleh dari pelaku UMKM melalui teknik convenience sampling. Hasil penelitian menunjukkan bahwa kepercayaan terhadap pemerintah, sanksi pajak, dan modernisasi berkontribusi positif dalam meningkatkan kepatuhan pajak UMKM, sedangkan tarif pajak tidak memberikan pengaruh yang berarti. Temuan ini menegaskan pentingnya penguatan kepercayaan dan peningkatan kualitas sistem perpajakan dalam mendorong kepatuhan pajak UMKM.

Kata Kunci : Kepatuhan wajib pajak UMKM, Kepercayaan terhadap pemerintah, Modernisasi, Sanksi pajak, Tarif pajak

axpayers’ compliance. Meanwhile, tax rates do not have a significant effect. This study is expected to serve as a reference for the government in improving MSME tax compliance.

Keywords: MSME taxpayer compliance, Trust in government, Modernization, Tax sanctions, Tax rates