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Journal Summary : | Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their accounting and taxes views and to publish their scholarly papers. The aim of the Journal of Accounting and Taxes is to provide an outlet for the increasing flow of scholarly research concerning accounting and taxes in public or private entity. Journal of Accounting and Taxes welcomes submissions of complete and original research manuscripts, which are not under review in any other conferences or journals. The journal is the official publication of Accounting department the University of Merdeka Malang, the institution devoted to the study and promotion of knowledge accounting and taxes. Publication date and Frequency every twice every year in March and September. Researchers in all law fields are encouraged to contribute articles based on recent research. More several other changes in Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) are informed in the Journal History. |

Citations 97 | h-index 5 | i10-index 3 | Articles 42 | |||
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Vol 7, No 2 (2021): September 2021
Table of Contents
Articles
Dramaturgi Pelaku Fraud Bertopeng Kebaikan dan Berselimut Dusta: Studi Kasus Dana Bencana Alam Organisasi Nirlaba
DOI : 10.26905/ap.v7i2.6794
Rafles Ginting
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73-80
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Analisis Kinerja Keuangan Perusahaan Penerbangan pada Masa Pandemi Covid-19
DOI : 10.26905/ap.v7i2.6709
Ratna Kurniawati, Listyowati Listyowati
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81-91
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Pengaruh Capital Insensity Ratio dan Inventory Insensity Ratio terhadap Agresivitas Pajak dengan Moderasi Karakteristik Auditor
DOI : 10.26905/ap.v7i2.5218
Sigit Nur Dianto, Syahril Djaddang, Suyanto Suyanto, Darmansyah Darmansyah
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92-102
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Analisis Karakterisitk Keuangan Memengaruhi Kelengkapan Pengungkapan Laporan Tahunan Perusahaan Manufaktur
DOI : 10.26905/ap.v7i2.6353
Yanto Yanto, Mustafidah Nur Maulida
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103-116
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Penerapan Akuntasi Berdasarkan SAK ETAP pada DIY (Do It Yourself) UMKM di Kabupaten Lumajang
DOI : 10.26905/ap.v7i2.6286
Rizal Tri Arifiyanto, Gaguk Apriyanto, Maxion Sumtaky
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117-125
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Pengaruh Efektifitas Pengendalian Internal dan Pengembangan Mutu karyawan terhadap Deteksi Kecurangan (Fraud)
DOI : 10.26905/ap.v7i2.5608
Deni Raharjo Nyoto Susanto, Moch Nafi
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126-137
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Dampak Corporate Governance, ROA Dan Leverage terhadap Penerapan Tax Avoidance
DOI : 10.26905/ap.v7i2.7060
Ike Dilasari, Norman Duma Sitinjak, Dewi Kusumowati
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138-143
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Pengaruh Leverage, Corporate Governance dan Intensitas Modal terhadap Agresivitas Pajak
DOI : 10.26905/ap.v7i2.7075
Dwi Putra Kurniawan, Eni Lisetyati, Wahyu Setiyorini
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144-158
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