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Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
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+6281574360223
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jipak@trisakti.ac.id
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Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id
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Dki jakarta
INDONESIA
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Published by Universitas Trisakti
ISSN : 19077769     EISSN : 26856441     DOI : 10.25105/jipak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are originality, novelty, proper research method, and giving a real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search, or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2006): Juli" : 5 Documents clear
ANALISIS PENGARUH PENGUMUMAN DIVIDEN TERHADAP PERUBAHAN HARGA SAHAM (RETURN) SEBELUM DAN SESUDAH EX-DIVIDEND DATE DI BURSA EFEK JAKARTA (BEJ) Wibowo Wibowo; Melati Adorini
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5484.109 KB) | DOI: 10.25105/jipak.v1i2.4417

Abstract

The objective of this research was to analyze the impact of ex-dividend date announcement in Jakarta Stock Exchange (JSX) on stock return during the period of 2000- 2004. This research takes 25 corporation samples which are divided into two groups, namely increasing dividend group and decreasing dividend group. The method used in this research is event study that observed the stock return movement in capital market. The observation period was during 15 days before and 15 days after ex-dividend date. In order to examine the existence of price reaction, the abnormal return was conducted during the event period towards the increasing dividend group and decreasing dividend group. The independent variable used was dividend declaration (increasing dividend and decreasing dividend) and dependent variable used was stock return. The calculation of this research using paired sample t test, was to prove if there is any stock return differences between before and after ex-dividend date announcement with the presence of increasing dividend declaration and decreasing dividend declaration in Jakarta Stock Exchange (JSX). The result of this research had shown two conclutions that for the increasing dividend group, there were no stock return (abnormal return) diffrerence between before and after ex-dividend date due to the increasing dividend declaration in Jakarta Stock Exchange (JSX) and for the decresing dividend group there was stock return (abnormal return) difference between before and after ex-dividend date due to decresing dividend declaration in Jakarta Stock Exchange (JSX).
MANAJEMEN PAJAK, DARI AWAL SAMPAI AKHIR Yoseph Agus BBN
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (697.95 KB) | DOI: 10.25105/jipak.v1i2.4418

Abstract

Tax management in Indonesia actually is not a new issue. While taxpayers in other countries comply their taxes objectively and fairly, Indonesian taxpayers are struggling to put their right properly. In this circumstances, tax management is badly needed. At the starting point of forming a firm, tax implementation, appeal and tax court, tax management should be designed based on professionals maners. Finally, at the closing phase, taxmanagement should be conducted comprehensively within integration of overall managerial activities.
ANALISIS PENGARUH PEMILIHAN METODE AKUNTANSI TERHADAP TINGKAT UNDERPRICING SAHAM PERDANA Susi Dwimulyani; Edwin Arius
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1221.384 KB) | DOI: 10.25105/jipak.v1i2.4419

Abstract

This paper is want to study and check the influence of accounting methods choices to underpricing level of Initial Public Offering (IPO). Sample data are used 64 companies Initial Public Offering lists in Jakarta Stocks Exchange of the year 2000-2003. Accountingmethod comprises fixed asset accounting depreciation method, accounting inventory method and also signal of ownership. The analysis of data using Independent Sample T test and Single Regression.The result of this research shows that examination score bigger than 0,05 by using independent sample T test and Single Regression with significant level 0.05. If the result of examination show smaller than significant level hypothesis can be accepted, if level significant bigger than 0.05, hence hypothesis refused. Hypothesis 1 and 2 had thesignificant level bigger than 0.05. So in this research hypothesis 1 and 2 are refused, because no different significant underpricing means was caused by the choices of accounting methods. Hypothesis 3 had the significant level smaller than 0.05. So in thisresearch hypothesis 3 is accepted, because there is significant influence from signal of ownership to underpricing level.
ANALISIS PENGARUH RASIO LEVERAGE, RASIO LIKUIDITAS, RASIO PROFITABILITAS, PORSI SAHAM PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Abubakar Arif
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1753.22 KB) | DOI: 10.25105/jipak.v1i2.4420

Abstract

The aim of this research is to find the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public and company ages on the financial statement disclosure comprehensiveness. This research used 50 manufacturing companies listed at Jakarta Stock Exchange which selected using purposive sampling method. The tools analysis used in this research are multiple regression and ANOVA test. The independent variables are leverage ratio, liquidity ratio, profitability ratio, portion of stock owned by public investors and company age. The dependent variable of this research is the financial statement disclosure comprehensiveness. The results of this research show that simultaneously leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public investors and company age influence the financial statement disclosure comprehensiveness. While, partially only company age that influence the financial statement disclosure comprehensiveness. This research also shows that there is no autocorrelation, multikolinearitas and heteroskedastisitas.
PEMERIKSAAN PAJAK YANG (hampir selalu) MENIMBULKAN KONTROVERSI Hanantha Bwoga
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 1 No. 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.673 KB) | DOI: 10.25105/jipak.v1i2.4421

Abstract

Pemeriksaan pajak sebagai wujud pengawasan dan pembinaan oleh Fiskusterhadap tingkat kepatuhan Wajib Pajak akan kewajibannya, dalam banyak hal, dapat menimbulkan "sengketa pajak", yaitu segala sesuatu yang bermuara kepada penghitungan pajak yang seharusnya dibayar oleh Wajib Pajak.Perbedaan-perbedaan yang ada pada hakikatnya memang merupakan suatu yang(hampir) lazim terjadi setelah Wajib Pajak diperiksa, karena masing-masing pihak yang bersengketa, yaitu Wajib Pajak di satu pihak dan Fiskus di pihak yang lain, merujuk kepada prinsip yang berbeda, terutama dari perbedaan prinsip yang dianut oleh akuntansi komersial dan akuntansi fiskal. Di samping itu masih ada perbedaan-perbedaan yang menyebabkan timbulnya sengketa tadi, baik yang bersifat pemahaman atas peraturan perundangan maupun perbedaan yang bersifat “non teknis”. Sarana atau upaya untuk mengatasi perbedaan-perbedaan tersebut pada tingkat yang paling awal adalah dilakukannya berbagai penyesuaian (rekonsiliasi) terhadap perbedaan prinsip yang dianut dalam sistem akuntansi, yaitu yang semula menganut prinsip akuntansi komersial dikonversi ke prinsip akuntansi fiskal. Dalam hal sengketa dimaksud menjadi berlanjut, kesempatan memperoleh hak yang dituntut oleh Wajib Pajak, masih diapresiasi oleh peraturan perundang-undangan, melalui berbagai upaya hukum yang dimulai dari hak mengajukan keberatan, upaya banding dan bahkan sampai upaya peninjauan kembali ke Mahkamah Agung. Dengan demikian harapan untuk mencapai tingkat keadilan yang hakiki bagi kedua belah pihak yang bersengketa, dapat terwujud.

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