https://journal.univpancasila.ac.id/index.php/jrap <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> Magister Akuntansi Universitas Pancasila en-US JRAP (Jurnal Riset Akuntansi dan Perpajakan) 2339-1545 <p>Authors who publish with this journal agree to the following terms:</p> <ul> <li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under&nbsp;<a title="a Creative Commons Attribution-ShareAlike 4.0 International License" href="https://creativecommons.org/licenses/by-sa/4.0/" target="_blank" rel="noopener">a Creative Commons Attribution-ShareAlike 4.0 International License</a>&nbsp;that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.</li> <li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.</li> <li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).</li> </ul> https://journal.univpancasila.ac.id/index.php/jrap/article/view/8261 <p>Purpose: This study analyzes the impact of exchange rates on the financial health of Islamic Commercial Banks (BUS) in Indonesia, focusing on the financing dimension.<br>Methodology: The study employs the Moderated Regression Analysis (MRA) method to assess the interaction between exchange rates (independent variable), NPF and FDR (moderator variables), and ROA (dependent variable). It uses secondary data from the financial statements of eight Islamic Commercial Banks from 2020 to 2022, comprising 36 observations.<br>Finding: The results indicate that exchange rates significantly impact ROA, both directly and through interactions with NPF and FDR. The model has an adjusted R² of 34.89% and an RMSE of 1.1573, demonstrating good quality. The F-test value is 5.69 with a probability of 0.0015 (&lt;0.05). The regression assumptions confirm normality and homoscedasticity; however, the Durbin-Watson test (1.48 &lt; 1.80) indicates autocorrelation.<br>Implication: This study recommends strengthening risk management in Islamic banks through Sharia-based financing principles. It uniquely contributes to Islamic banking research by exploring exchange rate effects using a three-way interaction&nbsp;approach.<br>Originality: This study provides a unique contribution in analyzing the effect of exchange rates on the health of Islamic banks through a three-way interaction approach, which has not been widely discussed in the context of Islamic banking in Indonesia.</p> Nana Nawasiah Derriawan Derriawan Lola Fitria Sari Endang Etty Merawati Putri Rana Khairina Copyright (c) 2025 Nana Nawasiah, Derriawan, Endang Etty Merawati, Lola Fitria Sari, Putri Rana Khairina https://creativecommons.org/licenses/by-sa/4.0 2025-02-16 2025-02-16 13 1 1 10 10.35838/jrap.2025.001 https://journal.univpancasila.ac.id/index.php/jrap/article/view/7980 <p>Purpose: This study investigates the optimal Value-Added Tax (VAT) registration threshold for small and medium enterprises (SMEs) in Indonesia, aiming to enhance VAT revenue without raising the tax rate. Despite VAT being a significant source of revenue for Indonesia, the current VAT registration threshold of 4.8 billion rupiahs is relatively high compared to other countries, potentially limiting tax revenue from businesses just below this level.<br>Methodology: The study calculates the optimal VAT threshold for various business sectors using the Keen and Mintz model and administrative data from the Directorate General of Taxes.<br>Finding: The results show that the average optimal threshold is lower than the current threshold, with the mining and quarrying sector having the highest threshold at approximately 4.26 billion rupiahs and the accommodation and food service sectors the lowest.<br>Implication: The implication of this study suggests that reducing the VAT threshold could expand the tax base and increase revenue without raising VAT rates.<br>Originality: The study contributes to the ongoing discourse on optimising Indonesia's VAT system and recommends revising the threshold to reflect sector-specific needs better and enhance overall tax efficiency.</p> Rahadian Lungun Copyright (c) 2025 Rahadian Lungun https://creativecommons.org/licenses/by-sa/4.0 2025-02-28 2025-02-28 13 1 11 18 10.35838/jrap.2025.002