Accounting Insights Journal

Pengaruh Edukasi Perpajakn dan Tarif Pajak terhadap Kepatuhan Wajib Pajak UMKM

Sheryna Jempormase — 2025-12-31

Tax is one of the most important sources of state revenue that plays a crucial role in financing national development. The contribution of Micro, Small, and Medium Enterprises (MSMEs) to the Indonesian economy is significant, contributing more than 60% to the Gross Domestic Product (GDP) and absorbing about 97% of the workforce. However, MSMEs’ tax compliance remains relatively low, creating a gap between tax potential and actual state revenue. This study aims to analyze the effect of tax education and tax rates on the compliance of MSME taxpayers registered at KPP Pratama Cimahi. The research applies a quantitative method with a descriptive-verificative approach. The population consisted of 3,082 MSMEs, and 97 respondents were selected using Slovin’s formula with a 10% margin of error. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression supported by SPSS. The results indicate that tax education has a positive and significant effect on MSME taxpayer compliance, while tax rates also show a positive and significant influence. Simultaneously, both variables significantly affect tax compliance, with the coefficient of determination (R²) showing that 65% of compliance variation can be explained by tax education and tax rates. These findings highlight the importance of strengthening tax education and implementing fair and simple tax rates to enhance MSME taxpayer compliance, which in turn contributes to sustainable state revenue.

Taraweh Evaluasi tingkat transparansi pelaporan Environmental, Social, and Governance (ESG) pada UMKM sektor makanan dan minuman di Kecamatan Rantau Selatan

taraweh harahap — 2025-12-31

Abstract

This study aims to evaluate the level of transparency in Environmental, Social, and Governance (ESG) reporting among micro, small, and medium enterprises (MSMEs) in the food and beverage sector located in Rantau Selatan District. The main focus of this research is to examine how MSME actors disclose sustainability aspects within their supply chain activities, including waste management, employee welfare, and business governance. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, field observations, and analysis of supporting documents. The results are expected to reveal the extent to which MSME actors understand the importance of ESG reporting and the factors that influence their sustainability information disclosure. The findings are expected to serve as a foundation for local governments and MSME support institutions in designing policies to strengthen transparency and business sustainability in the local culinary sector.

Keywords: ESG, Transparency, Supply Chain

Abstrak

Penelitian ini bertujuan untuk mengevaluasi tingkat transparansi pelaporan Environmental, Social, and Governance (ESG) pada UMKM sektor makanan dan minuman di Kecamatan Rantau Selatan. Fokus utama penelitian ini adalah bagaimana pelaku UMKM mengungkapkan aspek keberlanjutan dalam aktivitas rantai pasok, termasuk pengelolaan limbah, kesejahteraan tenaga kerja, serta tata kelola usaha. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi lapangan, dan analisis dokumen pendukung. Hasil penelitian diharapkan dapat menunjukkan sejauh mana pelaku UMKM telah memahami pentingnya pelaporan ESG dan faktor-faktor yang mempengaruhi keterbukaan informasi keberlanjutan mereka. Temuan ini diharapkan menjadi dasar bagi pemerintah daerah dan lembaga pendamping UMKM dalam merancang kebijakan penguatan transparansi dan keberlanjutan bisnis di sektor kuliner lokal.

Kata Kunci: ESG, Transparansi, Rantai Pasok

Pengaruh Ukuran Pemerintah, Kompleksitas Anggaran, dan Kinerja Keuangan Pemerintah Daerah terhadap Pengungkapan Risiko Keuangan Proyek Infrastruktur di Provinsi Indonesia Tahun 2021–2023

Adela Ayu Kinanti — 2025-12-31

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran pemerintah daerah, kompleksitas anggaran, dan kinerja keuangan terhadap pengungkapan risiko keuangan proyek infrastruktur pada pemerintah provinsi di Indonesia selama periode 2021–2023. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Data sekunder diperoleh dari Laporan Keuangan Pemerintah Daerah (LKPD), Laporan Hasil Pemeriksaan (LHP) BPK RI, serta data fiskal dan pembangunan infrastruktur dari DJPK Kementerian Keuangan dan Bappenas. Analisis dilakukan menggunakan regresi linier berganda melalui EViews setelah seluruh asumsi klasik terpenuhi. Hasil penelitian menunjukkan bahwa ukuran pemerintah daerah, kompleksitas anggaran, dan kinerja keuangan tidak memiliki pengaruh signifikan terhadap pengungkapan risiko keuangan proyek infrastruktur. Temuan ini mengindikasikan bahwa tingkat transparansi risiko keuangan tidak ditentukan oleh besarnya pemerintah daerah, tingkat kerumitan anggaran, maupun kondisi kinerja keuangan, melainkan kemungkinan dipengaruhi oleh faktor lain di luar model penelitian. Hasil ini memberikan kontribusi bagi pengembangan literatur serta dapat menjadi rujukan bagi pembuat kebijakan dalam memperbaiki praktik pengungkapan risiko keuangan di sektor publik.

Pengaruh Dana Alokasi Umum, Dana Bagi Hasil, dan Dana Alokasi Khusus terhadap Pendapatan Asli Daerah Kabupaten dan Kota di Jawa Barat pada Tahun Anggaran 2019 - 2021

Muhamad Hasbi Fadila — 2025-12-31

This study analyzes the effect of General Allocation Fund (DAU), Revenue Sharing Fund (DBH), and Special Allocation Fund (DAK) on Regional Original Revenue (PAD) of regencies and cities in West Java for the 2019–2021 fiscal years. This research employs a quantitative approach using multiple linear regression methods to examine the relationships between variables. The results indicate that DAU, DBH, and DAK have a significant impact on PAD both partially and simultaneously. Among the three, DBH has the most substantial influence on PAD. These findings suggest that despite having independent revenue sources, regional governments still rely heavily on central government transfers.

The Impact of Corporate Governance on Dividend Policy: Evidence from Listed Non-Financial Firms in Sri Lanka

Hamsagini Kajanan — 2025-12-31

Abstract

This study examines the impact of corporate governance on dividend policy in non-financial firms listed on the Colombo Stock Exchange in Sri Lanka. The study uses a quantitative approach with secondary data extracted from annual reports of the top 100 listed companies spanning from 2016 to 2023. It employs a panel data regression model to analyze the impact of key corporate governance variables such as CEO duality, board size, board independence, audit committee meetings on dividend policy. The dividend policy measures through dividend payout. Control variables namely leverage and firm size are also included. The findings reveal that CEO duality and remuneration committee independent directors have a significant impact on dividend policy. Specifically, CEO duality negatively impacts dividend policy, while the presence of independent directors on the remuneration committee positively influences dividend payouts. On the other hand, factors such as board size was found to have no significant impact on dividend policy in the context of sample firms. This study concludes that effective corporate governance plays a crucial role in shaping dividend policies, with particular emphasis on CEO duality. The findings provide valuable insights for policymakers, investors, and corporate managers seeking to improve governance practices and enhance shareholder value in Sri Lankan non-financial firms.

Pengaruh Kinerja Keuangan dan Volatilitas Laba Terhadap Volatilitas Harga Saham Pada Perusahaan Teknologi yang Terdaftar di BEI Periode 2019-2024

Cahya Sari — 2025-12-31

This study aims to analyze the effect of financial performance, measured by Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earnings Per Share (EPS), as well as earnings volatility on stock price volatility in technology companies listed on the Indonesia Stock Exchange during the period 2019–2024. The research employs a quantitative approach, with samples selected using purposive sampling based on the availability of annual reports and stock price data. The analysis includes classical assumption tests, coefficient of determination (R²), F-test, and t-test. The results indicate that financial performance has no significant effect on stock price volatility, while earnings volatility has a positive and significant effect. Simultaneously, the two variables show no significant effect on stock price volatility. The R² value of 5.8% suggests that most variations in stock price volatility are influenced by external factors beyond the research model.