https://jra.politala.ac.id/index.php/JRA <p>Jurnal Riset Akuntansi Politala&nbsp; JRA Politala&nbsp;is a journal that provides scientific information about the development of science and technology in the fields of accounting, economics, management, and business. Managed by Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Tanah Laut which publishes research in the field of accounting which include accounting research, economic studies, management, business, statistics,&nbsp; finance, and other relevant fields.</p> <p>&nbsp;</p> Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut en-US Jurnal Riset Akuntansi Politala 2715-4610 https://jra.politala.ac.id/index.php/JRA/article/view/453 <p><em>This literature review discusses how the implementation process of the Core Tax Administration System (CTAS) in Indonesia. This is an important step for efficiency, transparency and taxpayer compliance. The core tax is a technology-based tax system that is intended to control all tax administration process activities from registration, reporting, payment, collection of all taxes and supervision. Thus, a policy that underlies the implementation of the core tax is expected to be a major breakthrough. The existence of the core tax certainly makes it easier for the public to obtain information, tax reporting and the obligation to pay taxes itself. In addition, the core tax also facilitates control over the economy in various fields that have been quite difficult to overcome such as micro, small businesses, and the digital unit economy in Indonesia. However, in the implementation of this core tax there are several challenges and obstacles that must be faced, including obstacles to technological infrastructure, resistance to change, and data privacy issues. Indeed, with good management and education, the implementation of the core tax provides hope that it can simultaneously increase taxpayer compliance, increase the State Budget, and achieve economic development goals.</em></p> Chevri Korat Agus Munandar Copyright (c) 2025 Chevri Korat, Agus Munandar http://creativecommons.org/licenses/by-nc-sa/4.0 2025-03-10 2025-03-10 8 1 16 29 10.34128/jra.v8i1.453 https://jra.politala.ac.id/index.php/JRA/article/view/496 <p><em>This study aims to determine the simultaneous and partial influence of Net Profit and Cash Flow variables on Stock Prices in Primary and Non-Primary Consumer Goods Companies on the Indonesia Stock Exchange Affected by the Israeli Boycott Action for the 2019-2023 period. The population in this study amounted to 287 companies listed on the Indonesia Stock Exchange in the primary and non-primary consumer goods sector. The sample in this study was 6 companies with a purposive sampling method. The type of data used is secondary data in the form of company financial reports published by the Indonesia Stock Exchange and using multiple linear regression analysis techniques. The results of this study indicate that in companies affected by BDS, net profit partially affects stock prices and cash flow does not affect stock prices. Simultaneously, net profit and cash flow affect stock prices.</em></p> Aida Rakhmawati Yuni Amelia Copyright (c) 2025 Aida Rakhmawati, Yuni Ameli http://creativecommons.org/licenses/by-nc-sa/4.0 2025-03-10 2025-03-10 8 1 1 15 10.34128/jra.v8i1.496