https://journal.lajagoe.com/index.php/lajonga/issue/feed 2026-05-03T14:07:34+00:00 Dr. Fakhruddin Kurnia M, S.E., M.M fahruddinkurnia20@gmail.com Open Journal Systems <p data-start="0" data-end="532">The <em data-start="4" data-end="49">Journal of Accounting and Finance (LAJONGA)</em> is dedicated to the promotion and dissemination of research across key areas of economics, finance, and accounting. It publishes the results of ongoing research through a rigorous blind review process in accordance with international scientific standards. The journal features articles written by business leaders, policy analysts, and active researchers, targeting an audience of academics, practitioners, and students in the fields of finance, accounting, and related disciplines.</p> <p data-start="534" data-end="1027">The scope of the journal includes, but is not limited to, research on budgeting, taxation, business processes, investments, regulatory procedures, and corporate financial analysis. LAJONGA also welcomes both theoretical and empirical studies related to financial reporting, stock prices, financial markets and institutions, corporate finance, and corporate governance. Articles with regional relevance are encouraged, particularly those offering insights applicable to broader global contexts.</p> <p data-start="1029" data-end="1134" data-is-last-node="" data-is-only-node="">LAJONGA is published twice a year, with issues released in the periods of January–June and July–December.</p> https://journal.lajagoe.com/index.php/lajonga/article/view/173 2026-04-21T12:24:49+00:00 Rivaldi Fajar Putra rivaldifajar6@gmail.com Winarti Winarti winarti@stieindonesia-stikimks.ac.id Sakinah M sakinah.usman01@gmail.com

<p><em>This study aims to determine the tax planning to minimize the tax burden on Holland Bakeryin Makassar. The type of research used in this study is a case study with a qualitative descriptive approach. The data that is processed is by conducting research in the field through direct interviews and data retrieval, related documents from the company and, internet media. The results of the study indicate that the tax planning strategy carried out by PT. Inti Celebes Citra Rasa (Holland Bakery) In Makassar. the main means of earth have proceeded in accordance with the law so that they do not violate the applicable provisions and there is a tax savings so that taxable income is reduced and causes the income tax payable to decrease. </em></p>

2026-04-21T00:00:00+00:00 Copyright (c) 2026 Journal Of Accounting And Finance https://journal.lajagoe.com/index.php/lajonga/article/view/177 2026-05-03T14:07:34+00:00 Muh Yusran yusranmuh@gmail.com Muhammad Akbardin muhammad.akbardin@stieindonesia-stikimks.ac.id Randy Mauna Noor randy.mauna@stieindonesia-stikimks.ac.id

<p><em>This study aims to analyze the influence of taxpayer awareness and tax services on the compliance of motor vehicle taxpayers at the Samsat Office of Takalar Regency. The research method used is quantitative, with data collected through questionnaires distributed to 100 respondents. Data analysis was conducted using multiple linear regression, t-test, and F-test. The results of the study indicate that taxpayer awareness and tax services have a positive and significant influence, both partially and simultaneously, on taxpayer compliance. Taxpayer awareness is found to be the dominant factor influencing compliance, while tax services also contribute by improving taxpayer satisfaction and facilitating the fulfillment of tax obligations.</em></p>

2026-04-20T00:00:00+00:00 Copyright (c) 2026 Journal Of Accounting And Finance