https://journal.univpancasila.ac.id/index.php/jrap/issue/feed 2024-12-30T00:00:00+00:00 Nurmala Ahmar jrap@univpancasila.ac.id Open Journal Systems <p>JRAP (Journal of Accounting and Taxation Research) was published by the Master of Accounting Program at the Postgraduate School of the Pancasila University. JRAP (Accounting Research and Taxation Journal) receives scientific articles from empirical research and conceptual discussion articles for accounting and taxation. JRAP (Accounting Research Journal and Taxation) was published starting in 2014 for Volume 1 No 1. Issuance of Volume 1 No 1 to Volume 5 No. 1 and 2 of 2018 using the online address http://www.jrap.univpancasila.ac.id. In 2019 regulations / universities issue scientific issue policies in the form of online-based scientific journals using one address at http://www.journal.univpancasila.ac.id. This is the url address of JRAP (Accounting Research and Taxation Journal) at http://Journal.univpancasila.ac.id/index.php/jrap. Journals published one know twice January-June and July-December. Journal management uses a combination of e-mail and online journals related to publications. The development of governance of collaborative journals with the <strong><a href="https://www.aljebi.or.id/msjurnal/daftarafiliasi">ALJEBI (Aliansi Jurnal Ekonomi dan Bisnis</a>)</strong> and <a href="http://iaiglobal.or.id/v03/kompartemen/aliansi-jurnal"><strong>IAI-KAPd (Ikatan Akuntan Indonesia Kompatemen Akuntan Pendidik).</strong></a></p> https://journal.univpancasila.ac.id/index.php/jrap/article/view/6883 2024-07-18T03:01:27+00:00 Fitri Amalia fitriiiiamalia12@gmail.com Laylan Syafina laylansyafina@uinsu.ac.id Yenni Samri Juliati Nasution yenni.samri@uinsu.ac.id

<p><strong>Purpose:</strong> This research was conducted to analyze whether a quality accounting system can be realized by implementing ISAK 35 and how the ISAK 35 accounting system will be implemented in 2024, focusing on the Mosque.</p> <p><strong>Methodology:</strong> This research uses qualitative techniques and data collection through interviews, observations, and documentation. This research was conducted at the Al-Hikmah Delitua Mosque.</p> <p><strong>Finding:</strong> The results of this study state that the accounting recording system for financial management of Al-Hikmah Mosque has not implemented an Accounting Recording System Based on the ISAK 35 accounting standard, the recording system is still carried out using simple records, which is recorded when cash comes in and money goes out.</p> <p><strong>Implication:</strong> The implications of this study indicate that the implementation of ISAK 35 in the accounting recording system at the Al-Hikmah Delitua Mosque will increase financial transparency and accountability, which can strengthen the congregation's trust in the management of mosque funds. The implementation of this standard will assist in the preparation of more structured financial reports and in accordance with applicable accounting principles.</p> <p><strong>Originality:</strong> This study specifically examines budget transparency to increase congregational trust and there is an increase in budget transparency management in mosque managers.</p>

2024-07-10T00:00:00+00:00 Copyright (c) 2024 Fitri Amalia, Laylan Syafina, Yenni Samri Juliati Nasution https://journal.univpancasila.ac.id/index.php/jrap/article/view/6975 2024-07-18T03:01:13+00:00 Indra Nugraha indra.nugraha@widyatama.ac.id Radhi Abdul Halim Rachmat indra.nugraha@widyatama.ac.id

<p><strong>Purpose:</strong> The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable.</p> <p><strong>Methodology:</strong> The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application.</p> <p><strong>Finding:</strong> Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior.</p> <p><strong>Implication:</strong> Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance.</p> <p><strong>Originality:</strong> The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.</p>

2024-07-15T07:23:28+00:00 Copyright (c) 2024 Indra Nugraha, Radhi Abdul Halim Rachmat