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 Laba, Arus Kas, dan Corporate Governance Terhadap Prediksi Financial Distress ]]>
<![CDATA[Elvira Try Oktaviani]]>;
<![CDATA[Mu'minatus Sholichah]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v3i2.2247
<![CDATA[This research aims to analyze the effect of earnings, cash flow, and corporate governance to predict financial distress. The Corporate governance in this study using the indicator frequency of board meeting, competence of audit committee, and institutional ownership. This research used annual report of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2016-2018. The technique of selecting samples in this research uses purposive sampling and analyze data using logistic regression analysis. The result of this research showed that earnings and institutional ownership has an effect on the financial distress condition. While cash flow, frequency of board meeting, and competence of audit committee doesn’t has an effect on the financial distress condition.]]>
<![CDATA[Pengaruh Price Earnings Ratio, Debt to Equity Ratio, Dividend Payout Ratio dan Ukuran Perusahaan terhadap Nilai Perusahan ]]>
<![CDATA[Hilda Rodhotul Ainiyah]]>;
<![CDATA[Tumirin Tumirin]]>
<![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.v3i1.2313
<![CDATA[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.]]>
<![CDATA[Pimpinan yang Memiliki Koneksi Politik Memperkuat Kinerja Profitabilitas terhadap Penghindaran Pajak ]]>
<![CDATA[Yuli Fitiasari]]>;
<![CDATA[Suwandi Suwandi]]>
<![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.v3i1.986
<![CDATA[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.]]>
<![CDATA[Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak ]]>
<![CDATA[Darti Djuharni]]>;
<![CDATA[Wahyu Alif Kurniawan]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v3i2.1953
<![CDATA[The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness]]>
<![CDATA[Analisis Pemanfaatan Tekhnologi, Sosialisasi Pajak, Pengetahuan Pajak , Ketepatan Penyampaian SPT Terhadap Kenaikan Pendapatan Pajak ]]>
<![CDATA[Lidia Andiani]]>
<![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.v3i1.1526
<![CDATA[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]]>
<![CDATA[Praktik Pemanfaatan Manajemen Aset Tetap pada Badan Pengelola Keuangan dan Aset Daerah Kota Malang ]]>
<![CDATA[Adisya Safira Putri]]>;
<![CDATA[Novrida Qudsi Lutfillah]]>;
<![CDATA[Sidik Asmanu]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v3i2.2363
<![CDATA[The aim of this study was to determine the utilization practice of regional fixed assets management at BPKAD (Financial and Regional Asset Management Body) of Malang City. This study used a qualitative design. The method of collecting data used was by interview, documentation, and observation. The results of the study showed that BPKAD used the utilization practice of fixed assets management or asset governance using SIMBADA in its registration. In practice, the utilization of fixed assets management encountered the problems namely many fixed assets are damaged because over economic age, in the legal foundation utilization is not optimized, and use of fixed assets have been maximized by regional work unit. Moreover, confusion of accessing computers in recording transaction by human resources cause incorrect record and budgeting.]]>
<![CDATA[Pengaruh Struktur Kepemilikan dan Growth Opportunity terhadap Dividend Payout Ratio ]]>
<![CDATA[Nur Aisah]]>;
<![CDATA[Anwar Hariyono]]>
<![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.v3i1.2312
<![CDATA[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.]]>
<![CDATA[Mengungkap Makna Biaya Haul Nyai Ageng Putri Ayu Kukusan (Studi Etnometodologi) ]]>
<![CDATA[Syaiful Ukamah]]>;
<![CDATA[Tumirin Tumirin]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 3 No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v3i2.2337
<![CDATA[This study aims to uncover the meaning of the cost of Haul Nyai Ageng Putri Ayu Kukusan in Gresik Regency. This research was conducted at the Secretariat located on Jl Sunan Prapen II Klangonan, Gresik Regency. The method is qualitative with the Ethnomethodology approach. Data were collected through interviews with three informants and observed the actions of informants on the implementation of the Haul Nyai Ageng Putri Ayu Kukusan in Gresik District. The conclusion of this research is the Klangonan community in Gresik Regency has a perspective of the meaning of costs incurred, namely as Ukhuwah Islamiyah, because Ukhuwah Islamiyah is a form of love, as a form of friendship, as a form of building history, and as a form of gratitude.]]>
<![CDATA[Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Sunarto Sunarto]]>;
<![CDATA[Yuyuk Liana]]>
<![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.v3i1.1530
<![CDATA[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.]]>
<![CDATA[Analisisi Perspektif Mahasiswa pada Penerapan Kertas Kerja ATLAS di Era Digital ]]>
<![CDATA[Kelvin Bagus Anugrah]]>
<![CDATA[ JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021 ]]>
Publisher : <![CDATA[Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jiatax.v4i1.2591
<![CDATA[The digital era demand that accounting students, the future of Indonesian’s auditor to adapt to the rapid change of time. Thus, in order to improve the quality of those future auditors, the Indonesian government designed ATLAS. From the government’s perspective, ATLAS was designed to digitalize and replace the old, obsolete audit working paper. But what about student’s perspectives of this digitalization? This research uses the Likert scale to answer that question. This research investigates student’s perspectives of the implementation of ATLAS as an audit working paper. We found that 78.18% of the students have a positive view/perspective of ATLAS implementation as an audit working paper.]]>
