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Journal of Islamic Accounting and Tax (JIATAX)
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
 1 
Search results for , issue "Vol 3 No 1 (2020): March 2020" : 7 Documents clear
Pengaruh Intensitas asset Biologis, Ukuran Perusahaan dan Konsentrasi Kepemilikan Manajerial Terhadap Pengungkapan Asset Annisa Aliffatun; lailatus - saadah
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i1.1525

Abstract

This study aims to test and analyze the factors that influence the disclosure of biological assets. The factor studied include biological asset intensity, company size, and managerial ownership concentration. Analyzes the practice of disclosure of accounting in agriculture to biological assets based on PSAK 69: Agriculture. The study was conducted on 19 mining companies for 3 years (2016-2018) and the number of data as much as 57 samples were obtained using a purposive sampling technique. The collected data is analyzed using classical assumptions and multiple regression. Based on this study, it was concluded that of the three variables used in the study, there were two variables namely company size and managerial ownership concentration that affected the disclosure of biological assets. While the intensity of biological assets does not affect the disclosure of biological assets. Keywords: Biological Assets, Biological Asset Intensity, Company Size, Managerial Ownership Concentration, Biological Asset Disclosure.
Konsekuensi Kinerja Internal Terhadap Harga Saham: Perataan Laba Sebagai Variabel Intervening Nanda Indah Kirana
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i1.1579

Abstract

Fenomena naik turunnya harga saham dapat dipengaruhi faktor internal perusahaan, maupun faktor eksternal dan pergerakan harga saham ini akan terus dipantau oleh para investor dan calon investor. Karena menurut mereka harga saham akan mempengaruhi keuntungan yang akan diperoleh. Pemain saham atau investor perlu memiliki sejumlah informasi yang berkaitan dengan dinamika harga saham agar dapat mengambil keputusan tentang saham perusahaan yang layak untuk dipilih dan dijadikan tempat yang baik dalam berinvestasi. Ada banyak faktor yang mempengaruhi fluktuasi harga saham pada perusahaan diantaranya adalah profitabilitas, ukuran perusahaan. Atas dasar pemikiran tersebut penelitian ini bertujuan untuk mengetahui dan menganalisis apakah faktor-faktor tersebut berpengaruh terhadap harga saham melalui perataan laba dengan menggunakan PLS (Partial Least Squares). Penelitian ini menggunakan data sekunder yang diperoleh dari data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Untuk memenuhi tujuan penelitian ini, hipotesis d uji dengan uji Uji Kesesuaian Model (Goodness of Fit) untuk mendapatkan nilai yang signifikan. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan tidak berpengaruh signifikan terhadap perataan laba serta perataan laba tidak terbukti sebagai variabel intervening.
Pengaruh Price Earnings Ratio, Debt to Equity Ratio, Dividend Payout Ratio dan Ukuran Perusahaan terhadap Nilai Perusahan Hilda Rodhotul Ainiyah; Tumirin Tumirin
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i1.2313

Abstract

This study aims to determine the influence of price earnings ratio, debt to equity ratio, dividend payout ratio and firm size on firm value at LQ 45 company in Indonesia. This research uses quantitative methods and uses secondary data as a source of data. This research uses purposive sampling technique and has 96 company samples. This research uses multiple linear regression analysis. The results show that Price Earnings Ratio and Dividend Payout Ratio has a significant effect on firm value. Meanwhile, the variable Debt to Equity Ratio and Firm Size do not affect on firm value.
Pimpinan yang Memiliki Koneksi Politik Memperkuat Kinerja Profitabilitas terhadap Penghindaran Pajak Yuli Fitiasari; Suwandi Suwandi
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i1.986

Abstract

The purpose of this study is to examine the effect of profitability performance and interaction of political connections with profitability performance on tax avoidance. The sample in this study were all manufacturing companies in the Indonesia Stock Exchange (IDX). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 63 companies. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that profitability performance has a significant effect on tax avoidance, while the interaction of political connections with profitability performance has a significant effect on tax avoidance. Tax avoidance is an effort to alleviate the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is not desired by the government because it reduces state revenues. Political connections that are built by the company will increase the likelihood of companies being involved in tax avoidance activities. Profitability performance is the central key for management who has proximity to officials in making projections that are possible in tax avoidance.
Analisis Pemanfaatan Tekhnologi, Sosialisasi Pajak, Pengetahuan Pajak , Ketepatan Penyampaian SPT Terhadap Kenaikan Pendapatan Pajak Lidia Andiani
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i1.1526

Abstract

Pemungutan pajak menjadi salah satu elemen penting sebagai sumber pendapatan pada pemerintahan Joko Widodo yaitu dengan mencanangkan program pengampunan pajak (tax amnesti) walaupun pada pelaksanaanya bukan perkara mudah dubutuhkan usaha ektra keras dan pemenuhan target kerja dari aparat pajak juga dituntut kemauan dari wajib pajak sendiri. Kesadaran wajib pajak atas fungsi perpajakan sebagai pembiyaan negara sangat diperlukan untuk meningkatkan kepatuhan wajib pajak. Tujuan penelitian ini untuk mengetahui pengaruh secara simultan dan parsial variabel pemanfaatan tekhnologi informasi, sosialisasi pajak, pengethauan perpajakan dan ketepatan penyampaian SPT terhadap kenaikan pendapatan pajak. Jenis metode penelitian adalah metode explanatory reseach degan penedekatan kuantitatif menggunakan instrumen analisis statistik. Penelitian mengkaji 5 variabel yaitu 4 independ variabel dan 1 variabel dependent. Hasil Penelitian menujukkan bahwa secara parsial variabel pemanfataan tehknologi informasi, variabel sosialisasi pajak, variabel ketepatan penyampaian SPT berpengaruh seginifikan terhadap variabel kenaikan pajak. sedangkan variabel pengetahuan pajak berpengaruh tidak signifikan terhadap kenaikan pendapatan pajak. Pemanfaatan tekhnologi informasi, sosialisasi pajak, pengetahuan pajak dan ketepatan penyampaian SPT secara bersama sama berpengaruh terhadap kenaikan pendapatan kantor pajak pratama Blita
Pengaruh Struktur Kepemilikan dan Growth Opportunity terhadap Dividend Payout Ratio Nur Aisah; Anwar Hariyono
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i1.2312

Abstract

This study aims to analyze the effect of the variable structure of ownership (managerial ownership, institutional ownership, and concentration of ownership) and growth opportunity on the dividend payout ratio. With profitability, firm size, and leverage as control variables. This research uses a quantitative approach with secondary data types. The research population is a non-financial company listed on the Indonesia Stock Exchange, which is then processed using a purposive sampling method based on certain criteria. From the specified criteria obtained a sample of 36 companies. This research uses multiple linear regression. Regression results show that managerial ownership, institutional ownership, ownership concentration, and size do not significant effect on dividend payout ratio. Growth Opportunity has a negative and significant effect on dividend payout ratio. Profitability that is proxied by ROA and leverage proxied by DER has a positive effect on the dividend payout ratio.
Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Sunarto Sunarto; Yuyuk Liana
JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v3i1.1530

Abstract

The purpose of this study was to determine the effect of applying the E-Filing system to Taxpayer Compliance. The population in this study is the small business unit in Batu District. The research sample is 80 taxpayers. the sampling method uses simple random sampling, the data analysis technique is using regression. The results showed that the first hypothesis namely the adoption of the E-Filling system against Taxpayer Compliance was accepted, In the second hypothesis Understanding Taxation of Taxpayer Compliance was accepted and the third hypothesis there was a significant effect of taxation sanctions on tax compliance.

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