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Journal of Islamic Accounting and Tax (JIATAX)

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Published by Universitas Muhammadiyah Gresik

ISSN : 26215063 EISSN : 26209144 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Islamic Accounting and Tax Journal (JIATAX) is a journal with peer-reviewed systems in the field of accounting and tax. This journal publishes research on Islamic accounting and taxation. JIATAX is open to all readers and academics who are looking for accounting research. JIATAX was published by the Accounting Study Program of the University of Muhammadiyah Gresik. This journal covers the following research topics: capital market financial accounting, sharia accounting, taxation, accounting information systems, behavioral accounting, and good corporate governance.

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 1 No 1 (2018): Maret 2018" : 7 Documents clear

Penyingkapan Makna Harga di Kontes Bandeng pada Tradisi Lelang Bandeng Gresik Habibatul Ma’shumah; Tumirin Tumirin
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 1 (2018): Maret 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Abstrak: Penyingkapan Makna Harga di Kontes Bandeng pada Tradisi Lelang Bandeng Gresik. Tujuan penelitian ini adalah untuk menemukan makna harga pada acara Kontes Bandeng di Kota Gresik. Kontes tersebut merupakan budaya lomba ikan bandeng yang dilaksanakan pada malam dua puluh sembilan setiap Bulan Ramadhan. Penelitian menggunakan pendekatan kualitatif. Metode fenomenologi transendental digunakan untuk menganalisis data. Jumlah informan penelitian adalah lima orang. Informan tersebut adalah empat orang petani tambah dan satu orang pembeli yang menjadi pemenang kontes. Wawancara digunakan untuk memperoleh data penelitian. Hasil penelitian menemukan makna kontes bandeng tersebut untuk meningkatkan pendapatan/kesejahteraan petani tambak.Kata kunci: Kontes Bandeng, ikan bandeng, nelayan, harga jual.

Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Ninik Khuzaimah; Sigit Hermawan
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 1 (2018): Maret 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in this study is that there are influences the taxpayer level of understanding, taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business. To test this hypothesis used data analysis tools such as multiple linear regressio.The results obtained by test validity indicates that all of the questions on the questionnaire is valid. To test reliability of all the variables declared reliable and based on hypothesis test based on the F test, t test, and the coefficient of determination showed relationship between the taxpayer level of understanding, the taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business.Keywords: Understanding, Awareness, Tax Penalties, Compliance.

Pengaruh Kinerja Lingkungan dan Kinerja Komite Audit terhadap Kinerja Ekonomi Perusahaan Agung Wendy Prasetyo; Suwarno Suwarno; suwandi suwandi
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 1 (2018): Maret 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Penelitian ini bertujuan untuk mengujian pengaruh kinerja lingkungan dan kinerja komite audit terhadap kinerja ekonomi perusahaan. Jenis penelitian ini adalah penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak 66 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria perusahaan manufaktur yang menerbitkan laporan tahunan di Bursa Efek Indonesia dan mengikuti penilaian PROPER pada tahun 2014-2016 secara berturut-turut. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel kinerja lingkungan dan kinerja komite audit berpengaruh signifikan pada kinerja ekonomi perusahaan. Kata kunci: kinerja lingkungan, kinerja komite audit, kinerja ekonomi perusahaan, proper, manufaktur.

Analisis Pajak Penghasilan atas Transaksi E-Commerce di Kabupaten Gresik Emma Rosalinawati; Syaiful Syaiful
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 1 (2018): Maret 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Taxes on online transactions become one of the expansion of tax revenues which presents a challenge for the taxation system in Indonesia. Basically the obligation of taxpayers of conventional businesses and online businesses (e-commerce) is no different. Gresik is one of the regencies in the East Java region where people like to make buying and selling transactions online. The study uses a normative and empirical approach in Gresik Regency which is applied by conducting library studies and field studies through data collection from the results of interviews that will be conducted to; e-commerce players from Gresik Regency, Tax Practitioners Tax Service Office (KPP) North Gresik and academics who master taxation. The results of interviews with e-commerce actors obtained information that most e-commerce actors did not agree with the imposition of tax collection on transactions on e-commerce transactions. The head of the extensification and extension section at the Gresik North Tax Service Office revealed that the potential of online business transactions in Gresik is growing very rapidly but the limited data available so far the North Gresik Tax Office has not been able to distinguish the payment of taxes on e-transactions commerce and conventional.

Pengaruh Financial Distress, Auditor Switching dan Audit Fee terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia Eka Syofiana; suwarno suwarno; Anwar Haryono
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 1 (2018): Maret 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Penelitian ini dilakukan untuk menguji pengaruh financial distress, auditor switching dan audit fee terdapat audit delay pada perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesa (ISSI) periode tahun 2014 – 2016. Teknik pengambilan sample menggunakan purposive sampling. Sample yang digunakan dalam penelitian ini sebanyak 103 data perusahaan di tahun 2014-2016. Teknik analisis data menggunakan regresi linear berganda. Hasi penelitian menunjukkan bahwa variabel audit fee berpengaruh negatif dan signifikan terhadap audit delay, sedangkan variabel financial distress dan auditor switching berpengaruh tidak signifikan terhadap audit delay.Kata kunci : audit delay, financial ditress, auditor switching, audit fee, z-score altman.

Determinan Ketepatan Waktu Pelaporan Keuangan Prasetyo Widodo; Novrida Qudsi Lutfillah
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 1 (2018): Maret 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Abstrak Tujuan penelitan ini adalah untuk menguji dan membuktikan adanya bukti empiris mengenai pengaruh profitabilitas terhadap ketepatan waktu pelaporan keuangan dengan menambahkanvariabel moderasi yaitu opini audit pada perusahaan barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Sampel penelitian sebanyak 93 dengan teknik analisis data yaitu analisis regresi logistik yang menggunakan uji interaksi (Moderated Regression Analysis). Hasil penelitian menunjukkan profitabilitas berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Perusahaan dengan profitabilitas yang tinggi cenderung tepat waktu dalam menyampaikan laporan keuangan dan Opini audit dapat memoderasi pengaruh profitabilitas terhadap ketepatan waktu pelaporan keuangan. Abstract The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of profitability on the timeliness of financial reporting by adding moderation variables, namely the audit opinion on goods and consumption companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The research sample was 93 with data analysis techniques namely logistic regression analysis using the interaction test (Moderated Regression Analysis). The results show that profitability has a significant effect on the timeliness of financial reporting. Companies with high profitability tend to be on time in delivering financial reports and audit opinions can moderate the effect of profitability on the timeliness of financial reporting.

Perbedaan Metode Pembelajaran Kooperatif Tipe Jigsaw dan Konvensional terhadap Prestasi Belajar Mahasiswa Suwarno Suwarno
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 1 (2018): Maret 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

One of the factors that affect student achievement is a learning model. Conventional learning models provide a low success rate compared with the cooperative model. Conventional learning model gives a major role to the faculty and students tend to be passive. While the cooperative learning model provides the opportunity for students to learn actively and teachers act as facilitators. One model is a model of cooperative learning jigsaw. Jigsaw model study is a model of learning in groups in which each individual is required to play an active role in contributing to the group. The sample was accounting students who take the course of financial accounting. Results of testing using t test showed that there are significant differences between conventional teaching with the type of jigsaw. The average student results showed that the average achievement of student learning is better than the conventional type of cooperative learning jigsaw.Keywords : Achievement, conventional learning, Jigsaw

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