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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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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. 11 No. 2 (2016): Juli" : 5 Documents clear
ANALISIS PENGARUH BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN DAN PENCEGAHAN FRAUD Agung Priyanto; Titik Aryati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1029.469 KB) | DOI: 10.25105/jipak.v11i2.4571

Abstract

This research is to be able to know and to obtain empirical evidence analysis of the influence of organizational culture and internal control systems for the detection and prevention of fraud in a company. In this study population was Internal Auditor who works in 4 (four) companies in Indonesia which is chosen by random method (simple random sampling). The results of this study are significant influence between organizational culture and internal control systems to the dependent variable detection and prevention of fraud in the company or organization. This shows that jointly (simultaneously) organizational culture and internal control systems can improve the detection and prevention offraud in a company or organization. However, despite the partial internal control system has significant influence on the detection and prevention offraud is not the case with testing on organizational culture variable partially has no significant effect on the variable detection and prevention of fraud in the company or organization.
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN DEBT TO EQUITY RATIO TERHADAP PRAKTIK MANAJEMEN LABA Syilvia Syilvia; Puspahadi Boenjamin; Susi Dwi Mulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (990.271 KB) | DOI: 10.25105/jipak.v11i2.4572

Abstract

The purpose of this research is to identifi, the effect of deffered tax expense, tax planning, and debt to equity ratio to the earnings management practices go public's manufacturing companies. The data used in this research is secondary data datained from financial statements of go public companies in Indonesia Stock Exchange during 2012-2014. The research sample using 57 manufacturing companies each year. The sampling method used is purposive sampling. data analysis method used is quantitative method with descriptive statistics, classic assumptions test and hypothesis test to ident6 independent variables that influence the dependent variable. The result showed that debt to equity ratio has an influence signifikan and positif on earnings management practices. The deferred tax expense has no influence signifikan and positif on earnings management practices. Tax planning no influence signifikan and negatif on earnings management practices.
ANALISIS KEPATUHAN PAJAK FINANSIAL DAN NON FINANSIAL SERTA KOREKSI FISKAL Agus Widodo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (929.612 KB) | DOI: 10.25105/jipak.v11i2.4573

Abstract

This research aims to analyze the financial tax compliance PT XYZ in calculating, amount of pavment, and amount of reporting tax obligations (Value Added Tax (VAT), Article 21 Income Tax, Articic 23 Income Tax, Article 4 (2) Income Tax, Article 25 Income Tax, Corporate Income Tax) and the non financial tax compliance PT XYZ related to the date of tax payment and tax reporting (Value Added Tax (VAT), Article 21 Income Tax, Article 23 Income Tax, Article 4 (2) Income Tax, Article 25 Income Tax, Corporate Income Tax) before due of tax payment and tax reporting also fiscal correction has been done in 2014 in accordance with applicable tax laws in 2014.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK YANG BERPROFESI SEBAGAI DOSEN DI PERGURUAN TINGGI SWASTA (Studi Kasus Dosen Universitas Trisakti) Tyas Pambudi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.358 KB) | DOI: 10.25105/jipak.v11i2.4574

Abstract

The purpose of this study was to determine the effect of tax administration system modernization and taxation knowledge on taxpayers who work as lecturers in private universities. The data used are primary data by distributing questionnaires to lecturer paxpayers in private universities. The population that will be the object of research is all lecturer taxpayers at Trisakti University. The sampling technique used was accidental sampling. This study uses a method of linear regression analysis. The results show that the modernization of the tax administration system and taxation knowledge has a positive and significant effect on taxpayer compliance as a lecturer in private universities.
ANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE DI SEKTOR PARIWISATA DAN MULTIMEDIA Rafaela Pertiwi Sergius; Etty M Nasser
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.931 KB) | DOI: 10.25105/jipak.v11i2.4575

Abstract

This research aims to identibr the influence of Good Corporate Governance, represented by board size, independent commissioner size, institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance. The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange (IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis. The results suggest good corporate governance, represented by independent commissioner si:e and blockholder ownership have positive influence toivard CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance. While, corporate governance represented by board size have positive influence toward corporate financial performance, independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance.

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