Jurnal Ilmu dan Riset Akuntansi (JIRA)

PENGARUH PENGANGGARAN BERBASIS KINERJA, PENGENDALIAN BIAYA, DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PENGENDALIAN ANGGARAN

Ferinda Sakinah Tri Candra Devanti , Lailatul Amanah — Thu, 18 Jun 2026 00:00:00 +0000

This research determines the effect of budgeting based performance, cost control, and functional supervision on the budget management effectiveness in Surabaya Regional Apparatus Organization (OPD). The research applies quantitatively. Furthermore, the instrument in the data collection technique was a questionnaire. The questionnaires were distributed to 105 respondents which consisted of stated civil apparatus that were directly involved in the budget management process. Moreover, the data analysis technique used multiple linear regression. The result shows that budgeting based performance has a positive but insignificant effect on budget management effectiveness. It means that theoretically the budgeting based performance increases effectiveness. However, in the OPD’s implementation has not run optimally yet. Similarly, cost control and functional supervision are proven to have a positive and significant effect on budget management effectiveness. This means that the better the implementation of cost control and functional supervision are, the more the budget management effectiveness will be. Overall, the regression model is properly to be used with R- Square of 0.909. In other words, 90.9% of budget management effectiveness can be explained by the three independent variables.

PENGARUH KEADILAN PAJAK, SISTEM PERPAJAKAN DAN DISKRIMINASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK TENTANG TAX EVASION

Priska Prima Rizky Ananda, Anang Subardjo — Thu, 18 Jun 2026 00:00:00 +0000

This research examines and analyzes the effect of tax fairness, the tax system, and tax discrimination on tax evasion ethics. Tax evasion is the taxpayer’s efforts to reduce the amount of tax payable or tax shifting by breaking existing regulations. The research applies quantitatively. Furthermore, the population consists of taxpayers in KPP Pratama Jagir, Surabaya. The data collection technique used was random sampling. The sampling has a significant benefit in acquiring validity, accuracy, and takes as the study’s result representatives. The data were primary. Moreover, the instrument of the data collection technique was a questionnaire. The questionnaire was in the form of a printout and distributed to the taxpayers who came to KPP Pratama Jagir, Surabaya. Besides, most of the respondents were men, 68 (68%). Meanwhile, the rest of the respondents were women, 32 (32%) of the total population of 100 (100%). Additionally, the data analysis technique used was multiple linear regression with SPSS. The result shows that independent variables, namely (1) tax fairness has a negative effect on tax evasion ethics, (2) the taxation system has a negative effect on tax evasion ethics, and (3) discrimination has a positive effect on tax evasion ethics.

PENGARUH PROFITABILITAS, SOLVABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI

Natasa Dwi Agus Ningtias Rahmawato, Nur Fadjrih Asyik — Thu, 18 Jun 2026 00:00:00 +0000

This research examines the effect of profitability, solvability, and liquidity on the firm value with Corporate Social Responsibility as a moderating variable.The research applies quantitatively. It is focused on the hypothesis test and data analysis with statistical procedures and mathematics. Furthermore, the data collection technique used was purposive sampling, i.e., a sample selection with determined criteria. In line with that, 88 data samples from 22Food and Beverage sub- sector companies listed on the Indonesia Stock Exchange (IDX) during 4 years (2020-2023) were taken. Moreover, the data analysis technique used was moderated linear regression with the instrument of the SPSS program. The results of this study indicate that (1) profitability has an effect on firm value, (2) solvability does not have an effect on firm value, (3) liquidity has an effect on firm value, (4) corporate social responsibility has an effect on firm value, (5) corporate social responsibility has an effect in moderating profitability on firm value, (6) corporate social responsibility has no effect in moderating the effect of solvability on firm value, and (7) corporate social responsibility has no effect in moderating the effect of liquidity on firm value.

PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN

Rr Laily Primawestri, Ulfah Setia Iswara — Thu, 18 Jun 2026 00:00:00 +0000

Firm value can be considered a picture of a company’s total assets, which shows its stock price. The higher the stock price level is, the higher the firm value, which shows the company's prospects will be in the future. This research examines the effect of capital structure, dividend policy, profitability, and investment opportunity set on firm value. The population consists of LQ45 companies listed on the Indonesian Stock Exchange (IDX). Furthermore, the data collection technique used was purposive sampling, in which the sample was based on the criteria given. In line with that, 18 companies with 4 years of observations (2020-2023) were taken as samples. There were 72 data samples in total. Moreover, the data analysis technique used was multiple linear regression with SPSS 25 version. The result shows that capital structure, profitability, and investment opportunity set have a positive and significant effect on firm value. On the other hand, dividend policy does not affect firm value.

PENGARUH TINGKAT PENDAPATAN, SANKSI PERPAJAKAN, DAN PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Brigitta Alessandra Widyananto, Endang Dwi Retnani — Thu, 18 Jun 2026 00:00:00 +0000

This research examines the effect of taxpayers’ income level, tax sanction, and tax whitening on taxpayers’ compliance. The independent variables were income level, tax sanction, and tax whitening. Meanwhile, the dependent variable was taxpayers’ compliance. The research applies quantitatively. Moreover, the data were primary with a questionnaire as the instrument in the data collection technique. The population consists of taxpayers residing in Kelurahan Kertajaya, Surabaya. Furthermore, the data collection technique used was purposive sampling, in which the sample was based on the criteria given, using with Slovin formula. In line with that, 100 respondents as samples. Moreover, the data were taken in June 2025. The data analysis technique used was multiple linear regression. The result shows that the income level has proven to have a positive effect on compliance. It means, the higher the income level is, the higher the compliance level will be. Similarly, the tax sanction has proven to have a positive effect on compliance. In other words, the higher the sanction is, the higher the compliance level will be. Likewise, tax whitening policy has proven to have a positive effect on compliance, as it gives taxpayers to set taxation liability without having high sanction

ANALISIS IMPLEMENTASI PENGELOLAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SURABAYA

ST. Mardiyana Yulia Sayyidah, Nur Handayani — Thu, 18 Jun 2026 00:00:00 +0000

This research assesses the level of success of Surabaya's local government in optimally managing Rural and Urban Land and Building Taxes (PBB-P2) during 2020–2024, guided by Law Number 1 of 2022 and related policies. It employs a qualitative approach, gathering primary data from interviews with Local Revenue Office (BAPENDA) staff and Surabaya taxpayers. Secondary data include regulations, revenue realization reports, and official publications. Data collection utilized deep interviews, observation, and documentation. Data analysis followed Miles and Huberman’s interactive model, including data collection, reduction, presentation, and conclusion drawing. The results show: (1) PBB-P2 implementation adheres to planning, organizing, actuating, and controlling (POAC) principles alongside good governance and aligns with Grindle’s policy implementation success indicators; (2) challenges arise from low taxpayer compliance, changes in Taxable Object Sales Value (NJOP), and limited information technology use; (3) efforts such as tax intensification and extensification, development of online services, inter-agency data integration, and continuous socialization have effectively increased PBB-P2 revenue, though the revenue target has not yet been fully achieved.

PENGARUH KESADARAN PAJAK, KEPATUHAN PAJAK, DAN SANKSI PAJAK TERHADAP PRAKTIK PENGHINDARAN PAJAK

Ajeng Khosnul Khotimah, Mia Ika Rahmawati — Thu, 18 Jun 2026 00:00:00 +0000

This research examines the effect of awareness role, tax compliance, and tax sanction on tax avoidance practices. The research applies quantitatively. Furthermore, the population consists of taxpayers who have a business located in East Surabaya, belong to Pratama Tax Service Office, at Mulyorejo, Gubeng, and Rungkut. Moreover, the data analysis technique used was multiple regression with SPSS. The data collection technique used was simple random sampling. The data were primary. Additionally, the instrument in the data collection technique was a questionnaire. The questionnaires were distributed to the respondents by using the Likert scale. In line with that, 98 respondents suited the criteria as samples. The result shows that the awareness role has a positive effect on the tax avoidance practices. It means that the higher the tax awareness is, the greater possibilities of tax avoidance will be. Likewise, tax compliance has a positive effect on the tax avoidance practices. This means that the higher the compliance does not necessarily reduce tax avoidance practices. Similarly, tax sanction has a positive effect on the tax avoidance practices. In other words, the existence of sanctions is not yet fully effective in reducing tax avoidance practices.

PENGARUH PEMAHAMAN, KESADARAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN MEMBAYAR PBB-P2 PADA BPD SURABAYA

Samsudin Samsudin, Wahidahwati Wahidahwati — Thu, 18 Jun 2026 00:00:00 +0000

This study aims to comprehensively analyze the influence of taxpayer understanding, awareness, and tax sanctions on compliance in paying Rural and Urban Land and Building Tax (PBB) at the Surabaya City Regional Revenue Agency. The research method used is a quantitative method with 100 respondents selected using the Slovin formula to ensure sample representativeness. Data collection was carried out from June to August 2024. The data were processed and analyzed using the SPSS program with multiple linear regression techniques to determine the magnitude of the relationship and influence of each independent variable on taxpayer compliance. The results show that taxpayer understanding and awareness have a significant effect on increasing compliance in paying PBB, indicating that the higher the level of public understanding and awareness of tax obligations, the higher their level of compliance. Tax sanctions were not proven to have a significant effect on compliance, so it can be concluded that the enforcement of fines or penalties is not a major factor encouraging taxpayers to fulfill PBB obligations in Surabaya City.

ANALISIS FAKTOR PENENTU MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Friska Bagus Nugroho, Danny Wibowo — Thu, 18 Jun 2026 00:00:00 +0000

This study investigates how tax planning, dividend policy, profitability, and leverage influence earnings management, with firm size acting as a moderating variable. Motivated by cases such as EFishery in 2024, where financial statements were allegedly inflated to attract investors, the research highlights how management may exploit stakeholders’ limited information for personal gain. This study using a quantitative approach and purposive sampling, the study selected 18 of 30 firms listed on the Indonesia Stock Exchange (IDX) as of December 2024 that met the specified criteria. Data were analyzed using multiple regression and Moderated Regression Analysis (MRA) with SPSS 22. The findings reveal that tax planning has no significant effect on earnings management, suggesting firms avoid the risks associated with tax manipulation. Dividend policy positively affects earnings management, reflecting managerial efforts to maintain dividend stability. Profitability shows a negative effect, indicating that well-performing firms have less incentive to manipulate earnings. Leverage also negatively influences earnings management, as highly indebted firms face closer monitoring from creditors. Firm size strengthens the effect of profitability and weakens the effect of leverage on earnings management, but does not moderate the influence of dividend policy.

PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Antoneta Kareth, Lailatul Amanah — Thu, 18 Jun 2026 00:00:00 +0000

This research aims to empirically examine the effect of stock ownership structure on financial performance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. This study is quantitative in nature. The data used in this research consists of annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. The population in this study consists of 171 companies. The sample that meets the criteria is 31 companies. The total sample observation is 93 data obtained using purposive sampling technique. The analysis technique used is multiple linear regression analysis using SPSS version 25.The research results show that the variables of managerial ownership and institutional ownership partially have a significant effect on financial performance. The results indicate that the variable of public ownership does not have a significant effect on financial performance. The research results show that the variables of managerial ownership, institutional ownership, and public ownership simultaneously have a significant effect on financial performance.