Journal of Islamic Accounting and Tax (JIATAX)
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.
Articles
49 Documents
<![CDATA[Pengaruh Sanksi Pajak, Tax Amnesty, dan Pengetahuan Pajak terhadap Kepatuhan Pajak ]]>
<![CDATA[Rizal Nasrullah Al Abbas]]>;
<![CDATA[Tumirin Tumirin]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 1 (2019): Maret 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v2i1.1321
<![CDATA[This study aims to determine the effect of tax sanctions, tax amnesty, tax knowledge on the level of personal taxpayer compliance. This study uses a quantitative approach. The sample in this study was 80 WPOP registered in North Gresik Small Taxpayer Office using a purposive sampling technique. The data analysis technique uses multiple linear regression. The results of this study indicate that there is a significant effect of tax sanctions on WPOP taxpayer compliance which is registered at North Gresik KPP. There is no effect of tax amnesty on WPOP taxpayer compliance registered at North Gresik Small Tax Office. Tax knowledge has a significant effect on WPOP taxpayer compliance that is registered at North Gresik KPP.]]>
<![CDATA[Pajak Parkir Rumahan: Potensi Pendapatan Asli Daerah yang Dipandang “Sebelah Mata” ]]>
<![CDATA[Faridah Inayati]]>;
<![CDATA[Achdiar Redi Setiawan]]>;
<![CDATA[Nurul Herawati]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v2i2.1406
<![CDATA[The purpose of this study to search, explore, unravel the reality and the awareness of the business tax payer home park in Sidoarjo. The research approach used qualitative research method of phenomenology. Qualitative method was chosen since this study need intensive effort to explore the reality. The informant of this research consist of the tax authorities and business owners. The results of this study indicate that business owners whose a resident parking as Perda No. 8 Tahun 2011 about parking didn’t know well that the bussines is the object of the parking tax and have obligation to pay such taxes. Beside it, the tax authorities which are extension agents and tax inspectors will also underestimate the bussines from this sector looked have not worked optimally regarding socialization.]]>
<![CDATA[Model Prediksi Pelanggaran Akuntansi ]]>
<![CDATA[Octaviana Dian Ayuningrum]]>;
<![CDATA[Tumirin Tumirin]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v2i2.1417
<![CDATA[Financial statements are a reflection of the condition of a company in a certain period. Financial statements are said to be good if the report can provide transparent information and explanations about the results of operations or activities based on predetermined rules. However, there are still many deviations in accounting (accounting irregularities) by companies to maintain and increase the value of the company in attracting investors to keep investing their funds for the survival of the company. These actions included fraud in intentional financial statements. This can be detrimental to users of financial statements in making decisions. This study aims to predict of financial statement fraud with financial stability, personal financial need, ineffective monitoring, external pressure. In this study 53 samples were selected based on the purposive sampling method.This study uses a logistic regression analysis method. The results show that: Financial Stability and personal financial need can predict financial statement fraud. The results of this study are expected to provide knowledge and contribution to the development of the science of triangle fraud. And provide additional information about the factors that can affect a company fraudulent in the financial statements.]]>
<![CDATA[Hubungan Kepemilikan dan Kinerja Keuangan pada Perusahaan ]]>
<![CDATA[Cindy Radinca]]>;
<![CDATA[Riesanti Edie Wijaya]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v2i2.1285
<![CDATA[This study aims to determine the effect of capital structure on firm financial performance. This research method uses a quantitative approach. The object of this research is manufacturing firm sector consumer goods industry listed on the Indonesia Stock Exchange in the period 2013-2017. The sample used in this research is 130 years- firms. The dependent variable used is firm performance as measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable used is capital structure as measured by debt ratio or debt to total asset ratio. And, the control variable used is asset turnover, age of firm, and growth opportunity. The results of this study indicate that the capital structure has a negative relationship and significant on firm performance. This result can be supported by trade-off theory and agency theory. Control variable asset turnover has a positive relationship and significant on firm performance, the age of firm has a positive relationship and significant on firm performance, and growth opportunity has a positive relationship and non-significant on firm performance]]>
<![CDATA[Pengaruh Intensitas asset Biologis, Ukuran Perusahaan dan Konsentrasi Kepemilikan Manajerial Terhadap Pengungkapan Asset ]]>
<![CDATA[Annisa Aliffatun]]>;
<![CDATA[lailatus - saadah]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v3i1.1525
<![CDATA[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.]]>
<![CDATA[Pengungkapan Informasi Lingkungan oleh Perusahaan di Indonesia ]]>
<![CDATA[Devian Siti Aminah]]>;
<![CDATA[Suwarno Suwarno]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v2i2.1415
<![CDATA[The purpose of this study is to analyze the factors that influence disclosure of environmental aspects information in manufacturing companies. These factors are firm age, public share ownership, profitability, leverage, and industry type. The population of this research are companies listed on the IDX 2016-2018. The samples of this study are 130 manufacturing companies using a purposive sampling method. This research uses multiple regression methods to test the hypothesis. The Environmental disclosure score index used is the Indonesian Environmental Reporting Index (IER). The result of this study shows as industry type has a significant positive influence on environmental aspects information but firm age, public share ownership, profitability, and leverage did not have a significant influence on environmental aspects information in companies.]]>
<![CDATA[Pengaruh Fraud Risk Factor Menurut Fraud Pentagon terhadap Kecurangan Laporan Keuangan ]]>
<![CDATA[Maria Sofa]]>;
<![CDATA[Mu'minatus Sholichah]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v2i2.1416
<![CDATA[This study aims to test the effect of pentagon fraud on financial statement fraud on property and real estate companies. This study selected property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018 as the study population. The sample selection method is done by using a purposive sampling method and obtains 34 companies as research samples with 102 observations. Testing in this study uses logistic regression that was tested with the help of SPSS 15. The results obtained from this study explain that financial targets, auditor quality, and the frequent number of CEO picture's effect on financial statement fraud, while financial stability, external pressure, managerial ownership, nature of the industry, ineffective monitoring, auditor change, auditor opinion, change in director, and political connection of CEO do not affect financial statement fraud.]]>
<![CDATA[Pemaknaan Aset Waqaf dan Bentuk Pelaporanya di Pondok Pesantren Daruttaqwa Gresik ]]>
<![CDATA[Nur Syamsiyah]]>;
<![CDATA[Ari Kamayanti]]>;
<![CDATA[Yusna Yusna]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v2i2.1283
<![CDATA[The purpose of this study is to know the Waqaf Asset Treatment and the form of Reporting at Daruttaqwa Gresik Islamic Boarding School. This is a descriptive research. The data used are primary data in the form of interviews with caregivers (Nyai), Deputy Head of Pondok, Treasurer, Hodam and Santri. Secondary data are in the forms of documentation. The results of the study show that the value of the waqaf’s perception as an Islamic boarding school asset is based on a will, blessing, reverence and sincerity. While Islamic boarding schools does not reflect the reporting in accounting rules by IAI (not the detail), but rather based on trust. On the other hand, Islamic boarding school accounting guidelines does not cover all the waqaf assets, which cause a discrepancy between the reality found in the pesantren and the pesantren accounting guidelines. The conclusion of this study is that the regulation of IAI have not been able to cover most of aspects in pesantren so that the pesantren value can’t be implemented in reporting their accounting report. It is suggested that IAI can help evaluate pesantren accounting guidelines so that the pesantren values can be implemented in reporting.]]>
<![CDATA[Penentuan Metode Penilaian Persediaan dan Metode Penyusutan Aset Tetap untuk Tax Planning ]]>
<![CDATA[Darti Djuharni]]>;
<![CDATA[Yosefinne Yaksel Eunike Bezaliel]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v2i2.1329
<![CDATA[Pajak bagi perusahaan merupakan beban yang akan mengurangi laba bersih perusahaan. Guna menekan biaya pajak yang harus dibayarkan, maka perusahaan dapat melakukan penghematan pajak secara legal melalui pemilihan metode penilaian persediaan dan penyusutan aset tetap. Tujuan dari penelitian ini adalah untuk menyusun perencanaan pajak melalui penentuan metode penilaian persediaan dan penyusutan aset tetap untuk meminimalkan beban pajak pada UD Master Jok. Adapun metode yang digunakan yaitu metode deskriptif analisis yang menjelaskan secara rinci terkait perencanaan pajak melalui metode penilaian persediaan dan penyusutan aset tetap. Hasil penelitian menunjukan bahwa pemilihan metode penilaian persediaan dengan metode average dan penyusutan aset tetap dengan metode saldo menurun dapat mengurangi pajak terutang yang diakibatkan dari pertambahan biaya persediaan dan biaya penyusutan sehingga terdapat penghematan pajak bagi perusahaan.]]>
<![CDATA[Konsekuensi Kinerja Internal Terhadap Harga Saham: Perataan Laba Sebagai Variabel Intervening ]]>
<![CDATA[Nanda Indah Kirana]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 1 (2020): March 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v3i1.1579
<![CDATA[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.]]>
